Renting or Leasing of vacant land used for fish farming is eligible for GST exemption

Last updated: 18 August 2021

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The Kerala Authority for Advance Ruling has determined that the renting or leasing of vacant land specifically for fish farming is eligible for Goods and Services Tax (GST) exemption. This ruling applies to arrangements where land, such as water channels, is leased out for activities like fish and crab farming, and the lessee pays an agreed amount for its use.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
The applicant is a Local Self Government Institution and is engaged among other activities in leasing of wet land for fish farming. The applicant has allotted some wet land, i.e., water channel (paruthithodu chaal in Chellanam) on lease.

Citation :
KER/100/2021

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1 Year PLAN

1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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Attached File : 1442821_4215_100_chellanam_gp.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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