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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

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

Case Laws     GST

February 22, 2024

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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