Renting/Leasing of vacant land used for fish farming is exempt under GST

In re Chellanam Grama Panchayath (GST AAR Kerala) Lease rent charged by Municipality / Panchayath 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 SI.No.54 of Notification No. 12/2017-Central Tax (Rate) dated 28.­06.2017 and corresponding notification under Kerala GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA The applicant is a Local Self Government Institution and is engaged among other activities...