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Demystifying Section 68 to 69C of the Income tax Act, 1961
Yes, rent on agriculture land is under purview of GST.
rent from agricultural land - renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
covered under exemption list
https://www.gstsoln.com/latest-gst-list-exempted-goods-services/
point no 4
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