Municipal Land Lease for Fish Farming Exempt from GST as per Authority for Advance Rulings Decision.

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Full Text of the Document

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....Exemption from GST - lease rent charged by the municipality 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” - Benefit of exemption available - AAR....