Karnataka Authority for Advance Ruling 25 September 2019, KAR/AAR/81/2019-20 (Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government)

Present: 1 Sri. Harish Dharnia, Addl Commissioner of Central Tax Member (Central Tax) 2 Dr. Ravi Prasad M.P Joint Commissioner of Commercial Taxes Member (State Tax) ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1 M/s The Nurserymen Co-operative Society, (called as the 'Applicant' hereinafter) ,