Does landscaping and gardening work provided to government departments attract GST?

Last updated: 15 July 2021

Court :
AAR Karnataka

Brief :
M/s NARAYANAPPA RAMESH, No 308, N.R Oletty Nilaya, GF, 3rd Cross,3rd `A"Phase, UAS GKVK, Bengaluru 560064, (called as the 'applicant' hereinafter), having GSTIN number 29ABYPR9899R1ZG, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST.

Citation :
Advance Ruling No. KAR ADRG 32/2021

THE AUTHORITY FOR ADVANCE RULING
IN KARNATAKA
GOODS AND SERVICES TAX
VANIJYA THERIGE KARYALAYA, KALIDASA ROAD
GANDHINAGAR, BENGALURU - 560 009

Advance Ruling No. KAR ADRG 32/2021
Dated : 09-07-2021

Present:

1. Dr. M.P.Ravi Prasad
Additional Commissioner of Commercial Taxes . . . Member (State Tax)

2. Sri.Mashhood Ur Rehman Farooqui,
Joint Commissioner of Customs & Indirect Taxes . . . . Member (Central Tax)

ORDER UNDER SECTION 98(4) OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017

1. M/s NARAYANAPPA RAMESH, No 308, N.R Oletty Nilaya, GF, 3rd Cross,3rd `A"Phase, UAS GKVK, Bengaluru 560064, (called as the 'applicant' hereinafter), having GSTIN number 29ABYPR9899R1ZG, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST.

To know more in details find the attachment file