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TMI Blog2020 (8) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the entry. In the instant case, there is no doubt that the fish and crabs being reared by the applicant in the water channel taken on rent / lease are animals and the service of renting / leasing of the water channel has been availed by the applicant for the rearing of the animals. Thus, the activity of renting leasing the water channel by the Grama Panchayat to the applicant for fish farming for a consideration determined through auction is squarely covered under the exemption entry at Sl No. 54 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as services relating to rearing of all life forms of animals by way of renting or leasing of vacant land. Exemption allowed. - ADVANCE RULING No. KER/95/2020 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Panchayath has informed that GST at the rate of 18% in addition to rent is liable to be paid by the applicant as the exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 does not cover auction of chaal [water channel]. It is also pointed out that as per Sl No. 5A of Notification No. 13/2017 - Central Tax (Rate) dated 28.06.2017 the GST in respect of the services supplied by a local authority by way of renting of immovable property to a registered person shall be paid on reverse charge basis by the registered person who is the recipient of the service. 4. The applicant submitted that as per Sl No. 54 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017; under Heading 9986 - services relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is clear from the allotment letter and agreement that the wetland is taken on annual lease. The auction is carried out only to ascertain the person who offers the highest rent and does not affect the nature of activity; Le; renting. As per the definition in Para 2 (zz) of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017; renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property. From the above, it is clear that the arra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded is whether the activity is covered by the exemption contained in the entry at Sl No. 54 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017. The entry at Sl No. 54 of the \ said notification read as follows; 54. Heading - 9986 - Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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