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THE COCHIN PLANTATIONS LTD
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Arun Kumar
Res. Counsel
Na

Petitioner / Applicant

THE COCHIN PLANTATIONS LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Oct 20, 2018
Order No.

KER/11/2018

Citation

2018(10) TAXREPLY 336
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ORDER

Applicant is holding 192.88 hectares of vacant land on perpetual lease from erstwhile Cochin State, now the Kerala Government. The applicant cultivated coffee plantation in the land. Applicant is paying quit rent or lease rent to Government through Forest Department. Forest Department is demanding 18% GST. It is alleged that as per HSN 9973 the lease rent paid by the applicant in connection with transfer of right in goods without the transfer of title. According to the applicant, as per Section 2(52) of GST Laws goods means every kind of movable property. Hence the land being an immovable property cannot be classified as goods and HSN 9973 will not applicable for rent on land leased for agriculture. As per HSN 9986 renting or leasing of vacant land for use relating to cultivation of plants or agricultural produce is exempted from tax. In the circumstances the applicant requested advance ruling on the following: Whether quit rent / lease rent paid to Kerala Government on the land....

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