AAR : Exempts labour services connected with fire protection, plantation work, provided to Forest Dept.

Kerala AAR holds that supply of labour services provided to Kerala Forest Department for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, plantation of trees, rill/river maintenance, clearing truck path are exempted under Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate); Notes applicant’s plea that all the services are directly to Kerala Forest Department and these are ‘pure labour’ works which do not include a...