AAR Karnataka Clarifies GST on Artificial Turf and Sports Flooring

In re New Horizon Development Company Private Limited (GST AAR Karnataka) The Karnataka Authority for Advance Ruling (AAR) has issued a decision regarding the GST treatment of artificial turf and sports flooring supplied by M/s New Horizon Development Company Private Limited. The company, which offers both the standalone sale of these products and their installation, sought clarification on the applicable Harmonized System of Nomenclature (HSN) codes and corresponding GST rates for both scenarios. The ruling distinguishes between the “pure supply” of goods and a “works contra...