Case LawAdvance Ruling No. KER/20/2025
Vaniampara Rubber Company Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- June 30, 2025
- Type:
- Advance Ruling
- Members:
- Jomy Jacob, Mansur
Subject
Lease (Quit) Rent Paid to Government for Agricultural Land is Exempt from GST
SupplyClassificationExemption
Summary
M/s. The Vaniampara Rubber Company Limited, a company registered under the CGST Act and engaged in rubber cultivation, sought an advance ruling on the GST taxability of "quit rent" (lease rent) paid to the Government of Kerala for land held on perpet…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA 1. M/s. The Vaniampara Rubber Company Limited (hereinafter referred to as the applicant) is a company engaged in the cultivation of rubber, registered under the CGST Act. The applicant holds 356.1232 Hectares of vacant land on perpetual lease from erstwhile Cochin State, now under the Government of Kerala for the cultivation…