Levy of GST – landscaping and gardening work for government departments – if it is in the nature of pure services then eligible for exemption – if it is in the nature of works contract, not eligible for exemption and GST is payable accordingly.

Goods and Services Tax – Levy of GST – landscaping and gardening work for government departments – if it is in the nature of pure services then eligible for exemption – if it is in the nature of works

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