The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 206/18/2023-GST issued on October 31, 2023, has provided clarification that the exemption from Goods and Services Tax (GST) applies to pure services and composite supplies within Central Public Works Department (CPWD) horticulture, as long as they constitute up to 25% of the total…
Source: www.taxscan.in
