Lease exemption conditions require joint and several liability for change of land use and repayment of UT tax. Amends the UTGST rate notification by substituting '50' with '20' in the table and replacing the exemption conditions for long term leased plots: plots must be used for the allotted industrial or financial purpose; the State Government shall monitor compliance; the original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay the Union Territory tax that would have been payable on the upfront lease amount on violation or change of land use, with applicable interest and penalty; agreements must disclose the exemption and parties must undertake compliance. Effective 1 January 2020.