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2023 (1) TMI 1162 - AAR - GSTExemption from GST - works contract service provided to Bio Centers, Department of Horticulture and Center of excellence - other service like data entry operator, security, provided to Horticulture Department - material like fertilisers, soil, sand supplied for use of bio centers - HELD THAT:- The applicant is providing manpower supply for tissue culture production and for handling the process of research on flowers, planting and growing for Horticulture department, Government of Karnataka. Whether tissue culture is covered under 1st entry of eleventh schedule which says 'Agriculture, including agricultural extension'? - HELD THAT:- The tissue culture is not same as agriculture and there is no direct nexus to the items mentioned in eleventh or twelfth schedule of the constitution. Thus supply of manpower for tissue culture production and for handling the process of research on flowers, planting and growing to Horticulture department, Government of Karnataka are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Hence provision of such manpower services are liable to tax at 18%. The Applicant wants to know whether supply of materials like fertilisers, soil and sand for use of bio centers are exempted under GST. However, there is no specific exemption for supply of materials like fertilisers, soil and sand for use of bio centers as per notification No.2/2017-Central Tax (Rate), dated 28.06.2017.
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