https://www.taxtmi.com/forum/issue?id=120845 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 The concessional 12% rate was never available for horticulture or gardening maintenance services and was later withdrawn even for eligible works contract services supplied to Government Entities. en-us Wed, 01 Apr 2026 18:08:48 +0530 Thu, 09 Apr 2026 10:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120845 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 The concessional 12% rate was never available for horticulture or gardening maintenance services and was later withdrawn even for eligible works contract services supplied to Government Entities. Discussion-Forum GST Wed, 01 Apr 2026 18:08:48 +0530 https://www.taxtmi.com/forum/issue?id=120845