GST Rate on Artificial Turf Supply and Installation: AAR Clarifies
- Sankul Gupta
- Sep 1
- 1 min read
Judiciary & Counsel
Prathap Kumar S. & Kalyanam Rajesh Rama Rao, MembersApplicant represented by: Veeresh S. Kandgol, CA
Facts of the Case
The applicant was engaged in trading sports infrastructure and flooring materials, including artificial turf/artificial grass. The issue before the Authority was the classification and applicable GST rate on:
Pure supply of artificial turf/artificial grass (as goods).
Supply along with installation services (as a turnkey project).
AAR Observations & Ruling
Artificial Turf as Goods:Artificial turf/artificial grass is made of synthetic fibres designed to replicate natural grass and falls under Heading 5703 (tufted textile floor coverings) of the Customs Tariff.👉 GST Rate: 12% under Entry No. 144, Schedul
e II of Notification No. 1/2017-CT (Rate).
Supply with Installation:Where turf is supplied and installed (e.g., on football grounds), it is fixed to the earth using adhesives and becomes part of immovable property. Such a contract qualifies as a works contract under Schedule II, Section 7 of the CGST Act, 2017.👉 GST Rate: 18% under SAC 9954, Entry 3(xii) of Notification No. 11/2017-CT (Rate).
Key Takeaway
Pure supply of artificial turf/artificial grass = 12% GST.
Supply with installation = 18% GST as works contract.
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