Nursery Men Co-operative Society, In re
Date: August 6, 2018
Subject Matter
Pure services of maintenance of parks provided by a society to the Government or local authorities are exempt
Summary
The Applicant is a society, which is a wing of Horticulture Department of Government of Karnataka and is registered under the Co-operative Societies Act, 1957, with small and very small nurserymen as members. The works of formation of parks and land…
1. M/s The Nurserymen Co-operative Society Ltd, (called as the 'Applicant' hereinafter), Lalbagh, Bengaluru 560004, having GSTIN number 29AABAT4416F1ZK, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. At the time of filing of application,…