https://www.taxtmi.com/caselaws?id=367301 AAR Karnataka ruled on GST exemption for landscaping and gardening services to government departments. The authority held that pure maintenance services for parks provided to government/local authorities without transfer of property in goods qualify for exemption under Entry 3 of Notification 12/2017. However, services involving transfer of property in goods through works contracts or composite supplies do not qualify for exemption, even when provided to government entities. The exemption applies only to pure services rendered to government authorities, not private parties. en-us Mon, 06 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367301 AAR Karnataka ruled on GST exemption for landscaping and gardening services to government departments. The authority held that pure maintenance services for parks provided to government/local authorities without transfer of property in goods qualify for exemption under Entry 3 of Notification 12/2017. However, services involving transfer of property in goods through works contracts or composite supplies do not qualify for exemption, even when provided to government entities. The exemption applies only to pure services rendered to government authorities, not private parties. Case-Laws GST Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367301