Upholding the ruling passed under section 98(4) of the CGST Act 2017

Last updated: 26 August 2020
Quick Summary
This judgement upholds a previous ruling concerning M/s The Nurserymen Co-operative Society Ltd. The society appealed a decision that their sub-contracted gardening and landscaping work for government entities attracted GST as inward supplies. The Appellate Authority for Advance Ruling found that the exemption under Notification No. 12/2017 did not apply because the society, as the recipient of services from sub-contractors, was not a government entity. Therefore, the sub-contractors' services were not eligible for GST exemption.

Court :
Karnataka AAR

Brief :
The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 81/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

Citation :
Order No. KAR/AAAR-20/2020-21

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