https://www.taxtmi.com/caselaws?id=776360 The AAR, Karnataka held that artificial turf/artificial grass qualifies as tufted turf under chapter 5703, attracting 12% GST when supplied as goods. When supplied with installation, the service constitutes a works contract involving immovable property under SAC 995428, attracting 18% GST. The turf is reusable subject to adhesive loss, confirming the composite supply as a works contract service. Hence, supply of artificial turf alone is taxable at 12%, while supply with installation is taxable as a works contract service at 18%. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776360 The AAR, Karnataka held that artificial turf/artificial grass qualifies as tufted turf under chapter 5703, attracting 12% GST when supplied as goods. When supplied with installation, the service constitutes a works contract involving immovable property under SAC 995428, attracting 18% GST. The turf is reusable subject to adhesive loss, confirming the composite supply as a works contract service. Hence, supply of artificial turf alone is taxable at 12%, while supply with installation is taxable as a works contract service at 18%. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776360