Raj Mohan Seshamani (Sustainable Green Initiative) ., In re
Date: December 13, 2022
Subject Matter
Plantation of mangrove seeds and seedlings in coastal areas falls under SAC 9994(Env. Protection Services) attracting 18% GST. AAR ruling upheld.
Summary
This is an appeal filed by Raj Mohan Seshamani against an advance ruling order given by the West Bengal Authority for Advance Ruling. The appellant is engaged in the business of cultivating and nurturing mangrove seeds and seedlings for environmental…
1. This Appeal has been filed by Raj Mohan Seshamani (hereinafter referred to as “the Appellant”) on 22.09.2022 against Advance Ruling Order No. 06/WBAAR/2022-23 dated 18.08.2022, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the „WBAAR‟). 2. The request of condonation of delay in filing of appeal was accepted under the provision of Sectio…