TMI Blog2019 (10) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... a pure services covered under entry no.3 or a composite supply or works contract involving goods covered under entry no.3A of the Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No.2/2018 - Central Tax (Rate) dated 25.01.2018 - The applicant offers this contract on sub-contract basis to subcontractors and any activity done by these contractors are not exempted either under entry 3 or entry 3A of the Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017. The entry no.3 states that the Pure Services (excluding works contract service or other composite supplies involving supply of any goods) must be provided to the Central Government or State Government or Union territory or local authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors? 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is in the business of maintaining the gardens and landscape development for State and Central Governments, local bodies and government undertakings. He also stated that he has been providing pure services (excluding works contract services and other composite supplies not involving any goods) to these recipients of services and the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and the same is clarified as exempt in the advance ruling issues in KAR ADRG 18/2018 dated 06.08.2018 = 2018 (9) TMI 1037 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA . 4.2 The second activity of the applicant is examined. As per entry no. 3A of the Notification No. 12/2018 -Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 02/2018 - Central Tax (Rate) dated 25-01-2018 which reads as under: SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Service Rate (per cent) Condition 1 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant states that he is effecting landscape development and maintenance of gardens. The applicant has not provided any details of the quantum of the involvement of goods in each of these contracts and for the sake of argument, it is assumed that the value of such supply of goods is less than 25% in order to satisfy the conditions provided in the Notification. 4.5 Secondly, the supply of such services must be for the Central or State Government Departments or a local authority or the recipient of such services must be a Government Entity or Authority as per the definitions provided in the said notification. It is also assumed for the time being that the recipient of services from the applicant is covered under these categories. 4.6 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or State Government or Union territory or local authority or a Governmental authority are exempted from tax. Further entry no.3A states that Composite supply of goods and services in which the value of supply of goods constitutes not more than 25% of the value of the said composite supply must be provided to the Central Government, State Government or Union Territory or a local authority or a Government Authority or a Government Entity are exempted from tax. In the present case, in both the scenarios, the supply of the sub-contract service is to the applicant by the sub-contractor and the applicant is not covered under the class specified either under entry 3 or entry 3A of the said Notification. 5. In view of the foregoing, we rule as f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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