Quit rent paid via Forest Department is leasing service under SAC 9986 and exempt under Entry No.54, Notification No.12/2017

Quit rent paid via Forest Department is leasing service under SAC 9986 and exempt under Entry No.54, Notification No.12/2017Case-LawsGSTAAR holds that the quit rent paid to the State via the Forest Department for leased agricultural land constitutes consi

Quit rent paid via Forest Department is leasing service under SAC 9986 and exempt under Entry No.54, Notification No.12/2017
Case-Laws
GST
AAR holds that the quit rent paid to the State via the Forest Department for leased agricultural land constitutes consideration for a leasing service and is classifiable under SAC 9986 (renting or leasing of vacant land), not under SAC 9972 (real estate services). Consequently, the lease rent collected by the Government for agricultural land through

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