TaxTMI 
TaxTMI 
2019 (10) TMI 795
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....e Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5000-00 each under the CGST Act and the KGST Act. 2. The Applicant is an Association of Persons and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors? 3. The applicant furnishes some facts relevant to the stated activity: ....
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....wo types of works wherein in one set of cases the applicant is making supply of pure services with the existing material without it being a works contract services or other composite supply involving any goods and in the second category of supply the applicant is providing composite supply of both goods and services. The first set of activities is covered under entry no.3 of the Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and the same is clarified as exempt in the advance ruling issues in KAR ADRG 18/2018 dated 06.08.2018 = 2018 (9) TMI 1037 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA. 4.2 The second activity of the applicant is examined. As per entry no. 3A of the Notification No. 12/2018 -Central Tax (Rate) dated 28.0....
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....titution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. 4.4 The applicant states that he is effecting landscape development and maintenance of gardens. The applicant has not provided any details of the quantum of the involvement of goods in each of these contracts and for the sake of argument, it is assumed that the value of such supply of goods is less than 25% in order to satisfy the conditions provided in the Notification. 4.5 Secondly, the supply of such services must be for the Central or State Government Departments or a local authority or the recipient of such services must be a Government Entity or Authority as per the definitions provided in the said notification. It is also....
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....s contract service or other composite supplies involving supply of any goods) must be provided to the Central Government or State Government or Union territory or local authority or a Governmental authority are exempted from tax. Further entry no.3A states that Composite supply of goods and services in which the value of supply of goods constitutes not more than 25% of the value of the said composite supply must be provided to the Central Government, State Government or Union Territory or a local authority or a Government Authority or a Government Entity are exempted from tax. In the present case, in both the scenarios, the supply of the sub-contract service is to the applicant by the sub-contractor and the applicant is not covered under th....