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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Classification of supply - composite supply or not - Carbon ...


Carbon Credit Trading Services Deemed Commercial, Not Agricultural Support, Under GST Regulations by AAR.

February 22, 2024

Case Laws     GST     AAR

Classification of supply - composite supply or not - Carbon credit trading - Support services to agriculture, forestry, fishing, animal husbandry - The AAR concluded that the services rendered by the applicant are commercial in nature, primarily aimed at carbon credit trading, and do not strictly fall within the ambit of agricultural support services as outlined in the GST notification.

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