https://www.taxtmi.com/caselaws?id=424947 AAR, Andhra Pradesh ruled that fish/prawn farming does not qualify for GST exemption under services relating to rearing of animals. The authority held that fish farming is not an agricultural activity as it lacks basic agricultural operations like cultivation, harvesting, or plant protection. The processes enumerated in the notification such as tending, pruning, cutting, and harvesting are not carried out on vacant land used for fish/prawn farming. Additionally, the lease agreement lacked explicit intention regarding land use purpose, negating eligibility for exemption under notification 12/2017. en-us Mon, 30 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424947 AAR, Andhra Pradesh ruled that fish/prawn farming does not qualify for GST exemption under services relating to rearing of animals. The authority held that fish farming is not an agricultural activity as it lacks basic agricultural operations like cultivation, harvesting, or plant protection. The processes enumerated in the notification such as tending, pruning, cutting, and harvesting are not carried out on vacant land used for fish/prawn farming. Additionally, the lease agreement lacked explicit intention regarding land use purpose, negating eligibility for exemption under notification 12/2017. Case-Laws GST Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424947