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 N

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