Vikas Centre For Development ., In re
Date: December 30, 2022
Subject Matter
Activity of Afforestation carried out by the applicant as charitable organization is exempted from GST
Summary
1. Whether the activity of Afforestation, which includes the plantation of mangroves is exempted from GST under Sr. No.1 of Notification No.12/2017-CT (Rate)? The activity of Afforestation carried out by the applicant as charitable organization is ex…
Brief facts: M/s. Vikas Centre For Development is a charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out charitable activities. The objects of the Trust are to undertake, promote and support such activities leading to promotion of human development and welfare among general public and to render all types of services for the amelioration, relief, betterment and ad…