The GST-Authority for Advance Rulings, Andhra Pradesh, in the case of Sri Vinayaka Hatcheries has held that renting of land for the purpose of fish farming is not exempt from goods and services tax (GST).
The AAR bench observed that fish farming is not covered under services to agriculture as per notification dated June 28, 2017. Further, taking into consideration the terms of the lease agreement, it rejected the submissions of the applicant entity.
Renting of land for fish farming would be subject to GST at 18% ruled the AAR.