Pure services or not - The services for setting up fire lines, ...
Fire lines, tree plantation, and river maintenance in forests classified as pure services under 12th Schedule, Article 243W.
June 21, 2019
Case Laws GST AAR
Pure services or not - 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.
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