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2021 (7) TMI 480 - AAR - GSTExemption from GST - 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” or not - Sl.No.54 of N/N. 12/2017 - Central Tax (Rate) dated 28-06-2017 and corresponding notification under Kerala GST - HELD THAT:- On a plain reading of entry at SI No. 54 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017, it is evident that the services relating to cultivation of plants and rearing of all life forms of animals by way of renting or leasing of vacant land with or without structures is exempted under the entry. Application allowed.
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