IGST exemption conditions: long term industrial or financial plot leases subject to use obligations and joint tax liability on breach. Amendment revises the notification's serial 43 entry by substituting a reduced figure in column (3) and replacing column (5) with conditions: leased plots must be used for their allotted industrial or financial purpose; State Governments shall monitor and enforce use; on any violation or change of land use the original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay the IGST that would have been payable on the upfront long term lease amount with interest and penalty; and all lease, sub lease and sale agreements must disclose the IGST exemption and bind parties to comply.