Since municipalty has provided the lease hold land so the liability to pay GST would be under the reverse charge mechanism as per section 9(3) of the CGST act 2017 , and the receipient has to issue self invoice for claiming ITC on the lease rentals as per section 31 of CGST act, 2017
These are the persons who are engaged in the business of supplying common items which are in the exemptions list of GST. Some of them are mentioned below :
All unprocessed food like rice, wheat, bread, milk, vegetables, cereals, eggs, meat, fish, salt etc.