https://www.taxtmi.com/caselaws?id=369937 The Authority for Advance Rulings determined that the lease rent paid for land used for agricultural purposes, such as Coffee Plantation, should be classified under HSN 9986 and is eligible for exemption under GST. This decision was based on the exemption provided by Notification No. 12/2017 for services related to cultivation of plants on vacant land. en-us Sat, 20 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369937 The Authority for Advance Rulings determined that the lease rent paid for land used for agricultural purposes, such as Coffee Plantation, should be classified under HSN 9986 and is eligible for exemption under GST. This decision was based on the exemption provided by Notification No. 12/2017 for services related to cultivation of plants on vacant land. Case-Laws GST Sat, 20 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369937