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GST Exemption Confirmed for Horticulture Services: Cleaning, Sweeping, and Garbage Transport Qualify as Pure Services.
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....Levy of GST - Rate of GST - Pure services or not - services proposed to be provided by to the Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation and transport of the garbage - the applicant satisfies the above two conditions mentioned supra to claim exemption - AAR....