{"id":72250,"date":"2025-08-08T07:38:52","date_gmt":"2025-08-08T02:08:52","guid":{"rendered":""},"modified":"2025-08-08T07:38:52","modified_gmt":"2025-08-08T02:08:52","slug":"artificial-turf-attracts-12-gst-alone-18-gst-when-supplied-with-installation-under-gst-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72250","title":{"rendered":"Artificial Turf Attracts 12% GST Alone, 18% GST When Supplied With Installation Under GST Rules"},"content":{"rendered":"<p>Artificial Turf Attracts 12% GST Alone, 18% GST When Supplied With Installation Under GST Rules<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91399\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Artificial Turf Attracts 12% GST Alone, 18% GST When Supplied With Installation Under GST RulesCase-LawsGSTThe AAR held that artificial turf\/artificial grass qualifies as tufted turf under chapter 5703 and attracts GST at 12% as per entry 144 of Notificat<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72250","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72250","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72250"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72250\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}