Case Law Details
In re Narayanappa Ramesh (GST AAR Karnataka)
Whether the landscaping and gardening work provided to government departments like Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, Purasabha Karyalaya Devanahalli, Mahanagara Palike Shivamogga etc., attract GST?.
The landscaping and gardening work provided to Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, Purasabha Karyalaya Devanahalli, Mahanagara Palike Shivamogga, is exempted under entry 3A of the Notification No.12/2017 -Central Tax (Rate) dated 28.06.2017 as amended by Notification No.2/2018 -Central Tax (Rate) dated 25.01.2018 provided that the value of goods supplied is not more than 25% of the total contract value and the recipients of services arc Central or State Government Departments or a local authority or a Government Entity or Authority as per the definitions provided in the concerned notifications.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/s NARAYANAPPA RAMESH, No 308, N.R Oletty Nilaya, GF, 3rd Cross, 3rd `A”Phase, UAS GKVK, Bengaluru 560064, (called as the ‘applicant’ hereinafter), having GSTIN number 29ABYPR9899R1ZG, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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