GST on activity of Fish/Prawn Farming

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...