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

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Last updated: 15 July 2021
Quick Summary
This ruling clarifies whether landscaping and gardening services provided to government departments are subject to Goods and Services Tax (GST). The Authority for Advance Ruling in Karnataka examined the specific case of M/s Narayanappa Ramesh, who sought clarification on their tax liability for such services rendered to government entities. The decision provides guidance on the applicability of GST in these circumstances.

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 

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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