{"id":3932,"date":"2026-01-04T05:48:08","date_gmt":"2026-01-04T05:48:08","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3932"},"modified":"2026-01-04T05:48:09","modified_gmt":"2026-01-04T05:48:09","slug":"gst-aar-gujarat-ruling-dated-23-12-2025-plantation-and-tree-maintenance-treated-as-charitable-activity-under-gst-law","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/gst-aar-gujarat-ruling-dated-23-12-2025-plantation-and-tree-maintenance-treated-as-charitable-activity-under-gst-law\/","title":{"rendered":"GST, AAR Gujarat Ruling Dated 23\/12\/2025 &#8211; Plantation and Tree Maintenance treated as Charitable Activity under GST Law\u00a0"},"content":{"rendered":"\n<p><em>Case of Sadbhavna Seva Foundation, AAR Gujarat Ruling dated 23rd December 2025.<\/em>\u00a0\u00a0AAR 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1IgPp7SWbBHANk5jYGSBXt0m8WbW1GCSC\/view?usp=sharing\"><em>(Link: AAR Gujarat Ruling Dated 23\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Sadbhavna Seva Foundation, AAR Gujarat Ruling dated 23rd December 2025.\u00a0\u00a0AAR ruled that the activities of plantation and post-plantation [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-3932","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAR Gujarat Ruling Dated 23\/12\/2025 - Plantation and Tree Maintenance treated as Charitable Activity under GST Law\u00a0 - Bhatia Bhola &amp; 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