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2022 (9) TMI 366 - AAR - GSTClassification of supply - rate of GST - outward supply - Agricultural Services or not - fruit trees being cultivated and nurtured at marginalised communities - mangroves being cultivated and nurtured at coastal communities - HELD THAT:- “Agricultural produce’, as per serial number 4(vii) of Explanation appended to the said notification means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. Whether the aforesaid activities may be treated as support services to agriculture, forestry, fishing, animal husbandry so that such supply of services get covered under serial number 24 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as claimed by the applicant? - HELD THAT:- The applicant doesn’t provide such services for food, fibre, fuel, raw material or other similar products or agricultural produce rather the sole object of the services as it has been claimed by the applicant is to enhance biodiversity and re-establish ecosystem function to protect the islands and the populace from erosion - such supply of services may be treated as ‘environmental protection services’ under chapter Heading 9994 and shall not get covered under chapter Heading 9986 being ‘Support services to agriculture, forestry, fishing, animal husbandry’. Serial number 32 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and corresponding West Bengal Notification No. 1135 F.T dated 28.06.2017, as amended from time to time, specifies that tax shall be levied @ 18% on ‘Sewage and waste collection, treatment and disposal and other environmental protection services’.
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