Raj Mohan Seshamani ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- August 18, 2022
- Type:
- Advance Ruling
- Members:
- Brajesh Kumar Singh, Joyjit Banik
Subject
Plantation of mangrove seeds and seedlings in coastal areas falls under SAC 9994(Env. Protection Services) attracting 18% GST
Summary
The applicant has entered into contracts with internationally acclaimed environmental organizations for cultivation, planting and nurturing of fruit trees like citrus, lemon, pomegranate etc in marginalised areas and also for plantation of mangrove s…
Judgement
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST A…