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of <h1>Assam Govt Clarifies GST Exemption on Upfront Payments for Long-term Leases of Industrial and Financial Infrastructure Plots.</h1> The circular from the Government of Assam clarifies the GST exemption on upfront payments for long-term leases (thirty years or more) of industrial plots or plots for financial infrastructure development. According to Notification 12 - State Tax (Rate) Sl. No. 41 dated 29.06.2017, this exemption applies regardless of whether the upfront amount is paid in full or in installments, as long as the amount is determined upfront. The circular is intended to clarify the application of this exemption and is not an interpretation of the law. Any implementation issues should be reported to the Commissioner.
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