Case LawAdvance Ruling No. GUNGAAR/R/2025/64
Sadbhavna Seva Foundation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- December 22, 2025
- Type:
- Advance Ruling
- Members:
- Sushma Vora, Vishal Malani
Subject
Tree Plantation and Maintenance by Charitable Trust Exempt from GST
Exemption
Summary
The Authority for Advance Ruling (AAR), Gujarat, has issued a ruling in favor of M/s Sadbhavna Seva Foundation, holding that their activities involving the plantation and maintenance of trees for environmental preservation are exempt from GST. The ru…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s Sadbhavna Seva Foundation, Sadbhavna Seva Trust, Shectal Park, B/h Rambhama Vadi, 150 Ft Ring Road, Rajkot, Gujarat, 360007 [for short — ‘ applicant] is not registered under the GST Act. 2. The applicant is a company incorporated u/s. 8 of the Companies Act, 2013, duly recognised by way of Registration u/s 12AB of Income-tax Act,…