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of <h1>Goa Clarifies GST Exemption for Long-Term Industrial and Financial Infrastructure Leases Over 30 Years.</h1> The Government of Goa issued a circular clarifying the GST exemption on upfront amounts payable for long-term leases (thirty years or more) of industrial plots or plots for financial infrastructure development. According to the notification dated 30/06/2017, this exemption applies regardless of whether the upfront amount is paid in one or more installments, as long as it is determined upfront. The exemption is applicable to leases provided by State Government Industrial Development Corporations or entities with at least 50% government ownership. Any implementation difficulties should be reported to the Commissioner of State Tax, Goa.
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