Sri Vinayaka Hatcheries ., In re
Date: May 30, 2022
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Pradhamesh Bhanu, D Ramesh
Subject Matter
Renting land for Fish/Prawn Farming attracts 18% GST
Summary
The applicant is engaged in the activity of fish/prawn farming and the issue of contention is the applicability of GST on renting of land and whether the above activity is covered under “services relating to rearing of all life forms of animals…
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…