Society not liable to pay GST on Maintenance of Parks provided to Govt and Local Authorities: AAR (Karnataka)

The Authority for Advance Rulings (AAR), Karnataka has held that the services such as maintenance of parks provided by Societies to the State Government, Central Government or a Local Authority (including BBMP) or a Governmental Authority, not involving transfer of property in goods either as a component of a works contract or a composite supply is exempted from the Goods and Services Tax (GST). T…