The service of maintenance of Public parks is Exempt from GST : AAR | Ruling by The Authority of Advance Ruling Karnataka In matter of The Nursery Men Cooperative Society.
The Extract of ruling is given below:
The service of maintenance of Public parks is Exempt from GST : AAR
- The service of maintenance of parks provided by the society to the State Government, Central Government or a Local Authority (including BBMP) or a Governmental Authority, not involving transfer of property in goods either as a component of a works contract or a composite supply is covered under entry no. 3 of the Notification No. 12/ 2017 Central Tax (Rate) dated 28th June 2017 and hence exempt.
- This exemption is not available if there is any transfer of property in goods or if the service is made to persons other than State Government, Central Government or a local Authority or a Governmental Authority.