https://www.taxtmi.com/caselaws?id=409638 Lease rent for a water channel used in fish and crab farming is covered by the exemption for services relating to rearing of all life forms of animals by way of renting or leasing of vacant land under Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate). The ruling treated the arrangement as renting of immovable property and accepted that the water channel constituted land for purposes of the entry. Because the land was used for aquaculture, the activity satisfied the condition of rearing animals and remained exempt. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409638 Lease rent for a water channel used in fish and crab farming is covered by the exemption for services relating to rearing of all life forms of animals by way of renting or leasing of vacant land under Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate). The ruling treated the arrangement as renting of immovable property and accepted that the water channel constituted land for purposes of the entry. Because the land was used for aquaculture, the activity satisfied the condition of rearing animals and remained exempt. Case-Laws GST Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409638