GST rate on natural lawn grass and live plants like paam plants

Exempt:

• Live trees and other plants, bulbs, roots, cut flowers and ornamental foliage (Chapter 6, HSN 0601–0604) are exempt (Notf 2/2017-CT(R)). This includes natural lawn grass (turf), palm plants and aquatic plants grown for sale.

• Landscaping services (planting, lawn laying, maintenance) are a service. They attract 18%, unless supplied to a government entity in relation to a function under Article 243G/243W (exempt for pure services).

• Artificial grass (HSN 5703/3918) is taxable at the applicable goods rate.