GST exemption for upfront instalment payments on long-term lease plots extended under the applicable tax circular. Exemption from GST applies to upfront amounts paid in instalments for plots given on long-term lease. The circular clarifies that such instalment-based upfront payments are covered by the exemption under the relevant GST notification. The same position is stated to apply under the Uttar Pradesh SGST Act and Rules, with officers to be informed and compliance ensured accordingly.