Nursery Men Co-operative Society ., In re
Date: May 4, 2020
Subject Matter
GST applicable on sub-contract work of landscape development and maintenance of garden work provided to Government Departments. AAR ruling upheld.
Summary
Q) 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 undertakings through contract from s…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisio…