2018 (9) TMI 1037

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....tion for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. At the time of filing of application, they had not discharged the fee and subsequently on 14.12.2017, they have discharged the fee of Rs. 2,500-00 each under the CGST Act and the KGST Act. Later on 22.01.2018, they have made the payment of a fee of Rs. 2,500-00 each under the CGST Act and the KGST Act. They also enclosed copy of challans.   2. The Applicant is a society, which is a wing of Horticulture Department of Government of Karnataka and is registered under the Co-operative Societies Act, 1957, with small and very small nurserymen as members. The works of formatio....

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....owering plants and grass, etc. ii. Digging cleaning and levelling of the land is purely a earthwork and it is not exigible to sales tax. Similarly the sale of plants is also exempted from tax and hence the work of landscaping does not involved any taxable transactions. iii. In view of the above, the authority rules that the work of landscaping undertaken by the society was not liable to tax under the provisions of the Karnataka Sales Tax Act and if there was any other transfer of property, the same would attract tax appropriately.   c. The applicant has also stated that "Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution" is exempt....

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....covered under entry no. 29. Park being a community asset is covered under article 243G. He also produced a copy of the Twelfth Schedule and stated that "Provision of urban amenities and facilities such as parks, gardens, playgrounds" are covered under entry no. 12. He stated that the development and maintenance of parks are assigned to Urban Local bodies and hence pure services provided to a local authority (i.e. Bruhat Bengaluru Mahanagara Palike) is covered under entry no. 12/2017 - Central Tax (Rate) dated 28.06.2017 and hence is exempt. He also stated that the same services are not exempt if they are effected on behalf of KSRTC and other government undertakings, as they are neither government nor local bodies. 6. FINDINGS & DISCUSSION:....

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....of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply'. Section 2(90) defines principal supply as -principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary'. 6.5 Concept of works contract Works contract has been defined under Section 2 (119) of CGST Act as follows: "a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance,....