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The AAR held that artificial turf/artificial grass qualifies as tufted turf under chapter 5703 and attracts GST at 12% as per entry 144 of Notification 1/2017-CT(R). When supplied with installation, it constitutes a works contract service under SAC 995428, involving transfer of property in goods and attachment to immovable property, thus treated as a composite supply of service under Schedule II of the CGST Act, 2017. The reusability of the turf is subject to adhesive loss, reinforcing the works contract classification. Consequently, the works contract service is subject to GST at 18% under entry 3(xii) of Notification 11/2017-CT(R). Therefore, supply of artificial turf alone attracts 12% GST, whereas supply with installation as works contract service attracts 18% GST.
The AAR held that artificial turf/artificial grass qualifies as tufted turf under chapter 5703 and attracts GST at 12% as per entry 144 of Notification 1/2017-CT(R). When supplied with installation, it constitutes a works contract service under SAC 995428, involving transfer of property in goods and attachment to immovable property, thus treated as a composite supply of service under Schedule II of the CGST Act, 2017. The reusability of the turf is subject to adhesive loss, reinforcing the works contract classification. Consequently, the works contract service is subject to GST at 18% under entry 3(xii) of Notification 11/2017-CT(R). Therefore, supply of artificial turf alone attracts 12% GST, whereas supply with installation as works contract service attracts 18% GST.
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