https://www.taxtmi.com/caselaws?id=778584 AAR held that quit rent paid to the government for leased agricultural land constitutes renting/leasing of vacant land and is classifiable under SAC 9986, not under SAC 9972 (real estate services). The service provided by the Government through the Forest Department is therefore covered by SAC 9986 and is exempt from GST under Entry No. 54 of Notification No. 12/2017-Central Tax (Rate). en-us Tue, 01 Jul 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778584 AAR held that quit rent paid to the government for leased agricultural land constitutes renting/leasing of vacant land and is classifiable under SAC 9986, not under SAC 9972 (real estate services). The service provided by the Government through the Forest Department is therefore covered by SAC 9986 and is exempt from GST under Entry No. 54 of Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778584