Activities not Predominantly Agricultural Extension Support, not exempt as “Support Services to Agriculture, Forestry, Fishing, Animal husbandry”: AAR [Read Order]

The appellant's participation in the realm of carbon credit trading, stood as an evidence of significant proof that the appellant is a commercial enterprise
AAR Karnataka - AAR - Authority for Advance Ruling - Agricultural extension support - Support services to agriculture - Taxscan

The Goods and Services Tax ( GST ) Authority for Advance Ruling ( AAR ), Karnataka Bench ruled that the applicant’s activities being predominantly outside the purview of agricultural extension support, was not covered under the Notification 11/2017-Central Tax and that the same was not exempt from the levy of Goods and Services Tax Act….

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