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Renting of agri land or support services to agriculture exempt from GST: Govt

Published: May 28, 2018

By TIOL News Service

NEW DELHI, MAY 28, 2018: THE Union of India has stated that support services to agriculture, forestry, fishing or animal husbandry are exempt from GST.  Such exempted support services include renting or leasing of vacant land with or without a structure incidental to its use. Thus, renting or leasing of land by farmers for agriculture, forestry, fishing or animal husbandry on batai (share cropping) or otherwise is also exempt from GST.

Further, agriculturists are also exempted from taking GST registration.  Agriculturist has been defined to mean an individual or an HUF who undertakes cultivation of land-

· by own labour

· by the labour of family

·by servants or wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family.

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