Mangrove cultivation different from agriculture, will attract 18% GST: AAAR

The Appellate Authority for Advance Rulings (AAAR) has ruled that cultivation of mangroves is different from agriculture and hence would not be exempted from the Goods and Services Tax (GST)

The cultivation of mangroves is different from agriculture and hence would not be exempted from the Goods and Services Tax (GST), the Appellate Authority for Advance Rulings (AAAR) has said.

It upheld the order of the West Bengal Authority of Advance Ruling (AAR) and said mangrove cultivation would attract 18 per cent GST.

The applicant, who is engaged in developing mangrove seeds into seedlings in nurseries with a stated objective of environmental protection against cyclones and tidal waves, had sought a ruling from the West Bengal AAR that his activities be exempted from GST.

In his petition, the applicant said