Ministry of Finance issues
clarification to allay the apprehension of changes in GST law relating to
farmers w.e.f. June 2018 according to which, they would be required to take
registration and pay GST of 18% on leasing of their land; Ministry states that such
news is “factually incorrect and misleading”; There is no change in GST law and
taxation relating to farmers since the implementation of GST w.e.f July 2017;
Clarifies that support services to agriculture, forestry, fishing or animal
husbandry are exempt and thus, renting or leasing of land with or without
structure incidental to its use by farmers for agriculture, forestry etc. is
exempt from GST; Reiterates that agriculturists (i.e. individual or an HUF who
undertakes cultivation of land by own labour or of family or by servants or
hired labour under personal supervision) are exempt from taking registration
under GST : Ministry of Finance Press Release
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