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2022 (8) TMI 809 - AAR - GSTLevy of GST - Rate of GST - Pure services or not - services proposed to be provided by to the Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation and transport of the garbage - to the Department of Horticulture for supply of manpower for garden maintenance on outsource basis to the Department of Horticulture - applicability of entry 3 of Notification No. 12 of 2017 (Central Tax Rate), dated: 28.06.2017 - HELD THAT:- The applicant is providing manpower services for cleaning and sweeping of lawns and garden path areas, segregation and transport of the garbage in Cubbon Park and for maintenance of garden in Siri Horticulture Garden, Ooty, Tamilnadu. This is in relation to function entrusted to a municipality under article 243W of the constitution which is covered by 12th entry of twelfth schedule which says 'Provision of urban amenities and facilities such as parks, gardens, playgrounds'. This manpower services are provided to Horticulture Department, Government of Karnataka. The Applicant is providing services to the state government which is covered by 12th entry of twelfth schedule of the constitution which says 'Provision of urban amenities and facilities such as parks, gardens, playgrounds'. Thus the applicant satisfies the above two conditions mentioned supra to claim exemption under Entry No. 3 of Notification No.12 of 2017 (Central Tax Rate), dated: 28.06.2017.
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