GST exemption on Services relating to rearing of all life forms of animals

In re George Jacob (GST AAR Kerala) Services relating to rearing of all life forms of animals by way of renting or leasing of vacant land is eligible for GST exemption Whether lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to rearing of all life forms of animals – by way of renting or leasing of vacant land” eligible for GST exemption as per Sl.No.54 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification under Kerala GST? Services relating to cultiv...