New Horizon Development Company Private Limited ., In re
Date: July 27, 2025
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Prathap Kumar, Rajesh Rama Rao
Subject Matter
GST Rate for Artificial Turf is 12% on Pure Supply and 18% on Works Contract
Summary
M/s New Horizon Development Company Private Limited sought an advance ruling on the GST classification and rate for its business of supplying and installing artificial turf and other sports flooring. The company's business involves two scenarios: a "…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s New Horizon Development Company Private Limited (herein after referred to as ‘Applicantl, Sin Complex, 3581, 4th Cross Road, 13th 0 Main Road, Indiranagar, Bengaluru-560008, having GSTIN 29AAACN5727C1ZL, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 4 of the CGST Rules 2017 and Section…