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of <h1>India Amends GST Notification 12/2017: Exempts Certain Services, Updates Lease Conditions for Industrial Plots Effective Jan 2020.</h1> The Government of India, following the GST Council's recommendations from its 38th meeting, has amended Notification No. 12/2017-Central Tax (Rate) to exempt certain services. Effective January 1, 2020, the amendment modifies serial number 41 in the notification's table, changing the figure '50' to '20' and updating conditions for leased plots used for industrial or financial activities. It mandates state government monitoring and enforces penalties for non-compliance. The notification emphasizes the inclusion of tax exemption terms in lease agreements and holds all parties liable for violations.
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