Case of Sadbhavna Seva Foundation, AAR Gujarat Ruling dated 23rd December 2025. AAR ruled that the activities of plantation and post-plantation maintenance of trees, including incidental and ancillary works necessary for survival of trees, squarely fall within the ambit of charitable activities. GST exemption is available to the applicant under Entry No. 1 of Notification No. 12/2017 (Rate) for plantation and maintenance of trees undertaken as part of environmental preservation.