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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 ..... vance 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. 2. The applicant is a registered person under the provisions of the Central Goods and Services Tax Act, 2017 as well as the Karnataka Goods and Services 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filling, and land levelling, designing and creating soil moulds, supply and spreading of red soil and sand at required place of the park. They are also installing children's playing equipment at required area of the park. They are planting herbal and medicinal plants, performing maintenance and watering and weed remover activities. 5.4 The applicant has also claiming exemption 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 author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by the applicant and his authorized representatives during the hearing. 9. The transaction in question is examined and it is found 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 - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entity (c) The activity entrusted must 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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