Archipel India Foundation ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- April 24, 2024
- Type:
- Advance Ruling
- Members:
- Sanjay Pant, Girija Shankar
Subject
Environmental Initiatives and Carbon Credit Trading Services are not Support services to agriculture, forestry, fishing, animal husbandry
Summary
The case involves an appeal concerning the classification of supplies made under a "Project Development Agreement" between Shell Energy India Private Ltd (SEIPL) and Archipel India Foundation (AIF). The key aspects to be assessed are whethe…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifical…