Archipel India Foundation ., In re
Date: January 9, 2024
Subject Matter
Environmental Initiatives and Carbon Credit Trading Services are not Support services to agriculture, forestry, fishing, animal husbandry
Summary
The case law involves a dispute regarding the classification and taxability of the services provided by the applicant, particularly in relation to carbon credit trading and environmental initiatives. The applicant sought exemption under Entry 24 of H…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the…