Where applicant is engaged in landscaping and gardening work provided to various Nagarasabha Karyalaya, Purasabha Karyalaya and Mahanagara Palike, said landscaping and gardening work is exempted under Entry No. 3A of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 provided that value of goods supplied is not more than 25 per cent of contract value and recipients of services are Central or State Government departments or a local authority or a Government Entity or a Governmental authority
Source: taxmann.com
