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GEORGE JACOB
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD.S
B.S. THYAGARAJABABU
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

GEORGE JACOB
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/95/2020

Citation

2020(5) TAXREPLY 3238
Original Order
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ORDER

1. The applicant is the successful bidder of the auction of wet land namely; Paruthithodu water channel conducted by the Chellanam Grama Panchayat for fish farming in the canal for the period from April 2019 to March 2020. The bid amount was ₹ 22,22,000/-. In pursuance of the acceptance of the bid of the applicant in the auction the applicant entered in to an agreement dated 12.03.2019 with the Secretary, Chellanam Grama Panchayat. The Grama Panchayat informed the applicant that the applicant is also liable to pay GST at the rate of 18% of the bid amount along with the bid amount as the auction of water channel is not covered by the exemption under Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. 2. The applicant has sought advance ruling on the following; Whether lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to rearing of all life forms of animals – by way o....

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