AAR: GST on sub-contracting of landscaping service, maintenance of garden, not “pure service”

Karnataka AAR finds sub-contracting of landscape development and maintenance of gardens work as well do not qualify as ‘pure services’ under Entry 3 or a ‘composite supply or works contract involving goods’ under Entry 3A of Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 (as amended), hence, not eligible for exemption; Notes that, applicant is undertaking two sets of activities, one of them being maintaining of gardens and developing landscape with e...