George Jacob ., In re
Date: May 20, 2020
Subject Matter
Renting or leasing of water channel by Gram Panchayat for the purpose of rearing of Fish and Crabs is exempt from GST
Summary
Q) Whether 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&rdqu…
1. The applicant is the successful bidder of the auction of wet land namely; Paruthithodu water channel conducted by the Chellanam Grama Panchayat for fish farming in the canal for the period from April 2019 to March 2020. The bid amount was Rs.22,22,000/-. In pursuance of the acceptance of the bid of the applicant in the auction the applicant entered in to an agreement dated 12.03.2019 with the S…