GST on Horticulture development and maintenance services

[Megha Jain]

Dear Experts,

I am a proprietorship concern, engaged in providing horticulture development and maintenance of IIT Guwahati campus. IIT Guwahati is an entity established by the Government of India under the Ministry of Education. My query is regarding applicability of rate of tax (12% or 18%) on such services to the government entity.

AI Summary

Horticulture maintenance services to government entities attract 18% GST as pure services, not concessional works contract supply.
Horticulture development and maintenance services supplied to a Government Entity are treated as pure services relating to upkeep of land or immovable property, not as works contract services merely because of the recipient's status. The applicable GST rate depends on the nature of the supply, and in the absence of a specific concessional entry, such services fall under the residuary category taxable at 18%. The concessional 12% rate was never available for horticulture or gardening maintenance services and was later withdrawn even for eligible works contract services supplied to Government Entities.