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TMI Blog2021 (7) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... osite supply of both goods and services. The first set of activities is covered under entry no.3 of the N/N.12/2017 - Central Tax (Rate) dated 28.06.2017 and the same is clarified as exempt in the advance ruling in IN RE: M/S. THE NURSERY MEN CO-OPERATIVE SOCIETY, [ 2018 (9) TMI 1037 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA] . The activity of the applicant in relation to the supplies which are involving goods either as a works contract or as a composite supply involving supplies of goods also, the activity gets exempted as per entry 3A of the N/N.12/2018 -Central Tax (Rate) dated 28.06.2017 as amended by N/N. 02/2018 - Central Tax (Rate) dated 25-01-2018 - Subject to the facts that all the conditions as per entry 3A, are said to be sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Act, 2017 (hereinafter referred to as the CGST Act and the KGST Act/ SGST Act respectively) engaged in the landscaping and gardening work and maintainenance of community assets provided to the government departments 3. The applicant has sought advance ruling in respect of the following question: 1. 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? 4. Admissibility of the application: The question is about determination of the liability to pay tax on any goods or services or both; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption as per the entry 3A of the Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 as Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. 5.5 They submitted that the activity of maintenance of community assets mentioned in entry no 29 to Schedule II of Article 243G of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the applicant is executing two types of works, wherein in one set of cases the applicant is making supply of pure services without it being a works contract services or composite supply 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 in KAR ADRG 18/2018 dated 06.08.2018. 10. The second activity of the applicant is examined. As per entry no. 3A of the Notification No.12/2018 -Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 02/2018 - Central Tax (Rate) dated 25-01-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st be in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. 10.2 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. 10.3 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 Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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