The Authority of Advance Ruling, Kerala has ruled that Supply of providing labour services for setting up fire lines in forests, it for plantation of trees in forests, labour services for RIL / river maintenance, labour services of clearing truck paths in forests are exempted from GST.
The applicant is providing various labour services directly to Kerala Forest Department, under his supervision and control. The applicant is providing services for setting up fire lines in forests to protect the forest from catching fire which causes damages to the forest, services for plantation of trees in forests, services for ril / river maintenance and services of clearing the truck path in forests.
The Authority was considering the question, Whether the supply of providing services for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, services for plantation of trees in forests, labour services for rill / river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in forests is included in exempted services in Notification. No.12/2017 Central Tax (Rate) dated 28-06-2017 or any other related notification.
The AAR bench comprising of S. Anil Kumar IRS and B.S. Thyagarajababu observed that, “The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure services that are clearly falling within the purview of the term “Protection of Environment ‘Road’ / ‘Fire Services’ as covered in 12th Schedule under Article 243W of the Constitution. Therefore, these services are exempted as per Sl.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 (SRO.No. 371/2017)”.
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