Manav Seva Cheritable Trust ., In re

Date: December 22, 2025

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Vishal Malani, Sushma Vora
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Subject Matter

Activities related to tree plantation and maintenance for environmental preservation are exempt from GST

Exemption

Summary

Key Facts and Findings 1. Entity Status and Registration The applicant is a registered Charitable Trust (E-9879 Rajkot) and holds a valid registration under Section 12AB of the Income-tax Act, 1961 (valid for AY 2022-23 to 2026-27). This satisfies th…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Brief facts: M/s Manav Seva Cheritable Trust, Pipaliya Bhavan, Satkar-A Complex, Gonda’ Road, Opp Swaminarayan Gurukul, Rajkot, Gujarat-360002 [for short —`applicant’] is not registered under the GST Act. 2. The applicant is a registered Charitable Trust duly recognised by way of Registration u/s 12AB of Income-tax Act, 1961. They arc…

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