Sanjeevini Enterprises ., In re
Date: January 23, 2023
Subject Matter
GST applicable on manpower supply for tissue culture production and works contract service provided to Department of Horticulture
Summary
i. Works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are not exempted from GST. ii. Providing Manpower service like data entry operator, security to Horticulture Department is exigible to GST at 18%(…
M/s. Sanjeevini Enterprises, 04, Sri Kalleshwara, Near Government School, Gopishetty Koppa, Gopala, Shivamogga-577205 (hereinafter referred to as The applicant’), having GSTIN have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 dischar…