GST is applicable on Landscape Development & Maintenance of Garden Work for Government undertakings

The Appellate Authority of Advance Ruling in Karnataka has held that Goods and Service Tax is applicable to landscape development and maintenance of garden work for government undertakings as it is covered under subcontract work.

The applicant, a business that maintains gardens and landscape for Government bodies, sought an advance ruling to understand if landscape development and maintenance of gardens for State and Central Government Departments and other local government bodies through a contract from subcontracts would attract GST under inward supplies from those vendors.

The AAAR held that as the scope of landscape development and maintenance of gardens for Government undertakings falls under the category of subcontract work, GST is applicable.