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The landscaping and gardening work is exempted under entry 3A of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 2/2018 - Central Tax (Rate) dated 25.01.2018 provided that the value of goods supplied is not more than 25% of the total contract value and the recipients of services are Central or State Government Departments or a local authority or a Government Entity or Authority as per the definitions provided in the concerned notifications.

Authority for Advance Ruling — Supply of service to government departments – The applicant is engaged in the landscaping and gardening work and maintainenance of community assets provided to the government departments. The applicant has sought an advance ruling as to 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.. Held that:- The Hon’ble Authority for Advance Ruling held that the landscaping and gardening work provided to various government department is exempted under entry 3A of the Notification No. 12/2017-CTR dated 28.06.2017 as amended by Notification No. 2/2018 – CTR dated 25.01.2018 provided that the value of goods supplied is not more than 25% of the total contract value and the recipients of services are Central or State Government Departments or a local authority or a Government Entity or Authority as per the definitions provided in the concerned notifications.
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