GST Not Payable on Lease Rent for Rubber Plantation Land: Kerala AAR

In re Vaniampara Rubber Company Limited (GST AAR Kerala) The case of In re Vaniampara Rubber Company Limited before the GST Authority for Advance Ruling (AAR), Kerala, centered on the Goods and Services Tax (GST) classification and taxability of “quit rent” or “lease rent” paid to the Government of Kerala. The Vaniampara Rubber Company, which holds a perpetual lease on 356.1232 hectares of land from the government, uses the land exclusively for cultivating rubber plantations. The company sought a ruling after the Forest Department, prompted by an audit objection from ...