Avalara > Blog > Goods and Services Tax > GST is applicable on Landscape Development & Maintenance of Garden Work for Government undertakings

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

  • Jun 5, 2020 | Divita S Gupta

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. 


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Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.