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Pure services provided by a sub-contractor to the main contractor would not be exempt.

Levy of GST — The applicant is in the business of maintaining the gardens and landscape development for State and Central Governments, local bodies and government undertakings. He stated that he has been providing pure services (excluding works contract services and other composite supplies not involving any goods) to these recipients of services and the same is exempted. The applicant sub-contracted this work to the sub-contractors. Whether such sub-contract works are liable to tax under the GST Act? The Authority viewed that the pure services provided by a sub-contractor to the main contractor would not be exempt. — The Nurserymen Co-Operative Society, In Re… [2019] 16 TAXLOK.COM 117 (AAR-Karnataka)