Tax on supply of Live Plants with labour work

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my Client's provider of landscapping services, where he supplies live plants with supply of services as planting and maintaining the plants.

He is supplying the above live plants with 0% tax and services @ 18%.

Please advice me. whether he is correct or wrong?

Thanks in Advance.

AI Summary

Composite supply: taxability depends on whether live plants or landscaping is the principal supply; principal supply controls GST treatment.
Where live plants are supplied with landscaping services, uprooted plants are goods and may be exempt; in a composite supply the principal supply determines taxability-if plants are principal the composite may be exempt, if landscaping is principal the whole supply is taxable and the plants' value must be included; factual contract terms govern characterisation and parties may seek Advance Ruling or provisional assessment.