AAR : Lease rent paid on land used for agricultural purpose exempt from GST

Kerala AAR holds that quit rent/ lease rent paid to Kerala Govt. on the land used for agricultural purpose i.e. Coffee Plantation be classified under HSN 9986, eligible for exemption under GST; Refers to Notification No. 12/ 2017- Central Tax (Rate) / SRO No. 371/2017 to find that Govt. which exempted intra-state supply of services covered under Heading 9986 i.e. services relating to cultivation of plants or agricultural produce by way of ‘vacant land with or without a stru...