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GST on activity of Fish/Prawn Farming
Case Law Details
- Case Name
- In re Sri Vinayaka Hatcheries (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
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In re Sri Vinayaka Hatcheries (GST AAR Andhra Pradesh)
The applicant seek Advance Ruling on the applicability of GST on renting of Land and whether the activity of Fish/Prawn Farming is covered under “services relating to rearing all life forms of animals- by way of renting or leasing of vacant land” and eligible for GST exemption as per SI.No.54 of notification No. 12/2017 central tax (Rate) dt: 28.06.2017 and corresponding notification under Andhra Pradesh GST.
Primarily, we discuss the contention of the applicant that fish and prawn farming is covered under ‘rearing of all...
