The Cochin Plantations Ltd ., In re
Date: October 20, 2018
Subject Matter
Quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose is exempted from GST
Summary
Services relating to cultivation of plants or agricultural produce by way of ‘vacant land with or without a structure incidental to its use’ is exempted from tax liability. In the instant case vacant land was given by erstwhile Coch…
Applicant is holding 192.88 hectares of vacant land on perpetual lease from erstwhile Cochin State, now the Kerala Government. The applicant cultivated coffee plantation in the land. Applicant is paying quit rent or lease rent to Government through Forest Department. Forest Department is demanding 18% GST . It is alleged that as per HSN 9973 the lease rent paid by the applicant in connection with…