GST on Works contract service to Bio Centers, Department of Horticulture & Center of excellence

In re Sanjeevini Enterprises (GST AAR Karnataka)

AAR held that – 

i. Works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are not exempted from GST.

ii. Providing Manpower service like data entry operator, security to Horticulture Department is exigible to GST at 18%( CGST @ 9% and KGST@9%).

iii. Materials like fertilisers, soil and s

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