https://www.taxtmi.com/caselaws?id=433415 The AAR Karnataka ruled that manpower services for tissue culture production and research activities provided to the Horticulture Department are taxable at 18% GST. The authority determined that tissue culture does not qualify as agriculture under the eleventh schedule and lacks direct nexus to constitutional functions of Panchayats or Municipalities under articles 243G and 243W. Additionally, supply of materials like fertilizers, soil, and sand to bio centers attracts GST as no specific exemption exists under the relevant notification. en-us Mon, 23 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433415 The AAR Karnataka ruled that manpower services for tissue culture production and research activities provided to the Horticulture Department are taxable at 18% GST. The authority determined that tissue culture does not qualify as agriculture under the eleventh schedule and lacks direct nexus to constitutional functions of Panchayats or Municipalities under articles 243G and 243W. Additionally, supply of materials like fertilizers, soil, and sand to bio centers attracts GST as no specific exemption exists under the relevant notification. Case-Laws GST Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433415