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2021 (7) TMI 545 - AAR - GSTLevy of GST - landscaping and gardening work provided to government departments like Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, Purasabha Karyalaya Devanahalli, Mahanagara Palike Shivamogga etc. - HELD THAT:- The transaction in question is examined and it is found that the applicant is executing two types of works, wherein in one set of cases the applicant is making supply of pure services without it being a works contract services or composite supply and in the second category of supply, the applicant is providing composite supply of both goods and services. The first set of activities is covered under entry no.3 of the N/N.12/2017 - Central Tax (Rate) dated 28.06.2017 and the same is clarified as exempt in the advance ruling in IN RE: M/S. THE NURSERY MEN CO-OPERATIVE SOCIETY, [2018 (9) TMI 1037 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA]. The activity of the applicant in relation to the supplies which are involving goods either as a works contract or as a composite supply involving supplies of goods also, the activity gets exempted as per entry 3A of the N/N.12/2018 -Central Tax (Rate) dated 28.06.2017 as amended by N/N. 02/2018 - Central Tax (Rate) dated 25-01-2018 - Subject to the facts that all the conditions as per entry 3A, are said to be satisfied, the activity of the applicant is exempted under entry 3A of the N/N.12/2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No.2/2018 - Central Tax (Rate) dated 25.01.2018. The activity of maintenance of community assets carried out by the applicant is falls under entry no 29 of Schedule eleven of Article 243G of the Constitution; that the provision of urban amenities and facilities such as parks, gardens, playgrounds falls under entry No 12 of Schedule Twelve of Article 243W of the constitution.
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