No GST on Quit / lease rent to Kerala Govt for land used for agriculture

In re M/s. The Cochin Plantations Ltd (GST AAR Kerala) As per Notification No.12/2017-CT (Rate)  Government has exempted intra-state supply of services covered under Heading 9986. As per this notification services relating to cultivation of plants or agricultural produce by way of ‘vacant land with or without a structure incidental to its use’ is exempted from tax liability. In the instant case vacant land was given by erstwhile Cochin State to the applicant for cultivation on lease rent. Accordingly the petitioner converted the vacant land to Coffee Plantation. Therefore the leas...