https://www.taxtmi.com/caselaws?id=368375 The Authority for Advance Ruling in Uttar Pradesh clarified that GST is not applicable on upfront amounts for long-term leases of plots for public healthcare services if the conditions specified in Notification No. 12/2017 are met. The ruling emphasized that certain terms like premium, salami, cost, price, or development charges for services related to industrial or infrastructure plots are exempt from GST under specific criteria outlined in the notification. This decision provides clear guidance on the tax treatment of such upfront amounts in accordance with the relevant notifications. en-us Wed, 06 Jun 2018 00:00:00 +0530 Mon, 08 Oct 2018 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368375 The Authority for Advance Ruling in Uttar Pradesh clarified that GST is not applicable on upfront amounts for long-term leases of plots for public healthcare services if the conditions specified in Notification No. 12/2017 are met. The ruling emphasized that certain terms like premium, salami, cost, price, or development charges for services related to industrial or infrastructure plots are exempt from GST under specific criteria outlined in the notification. This decision provides clear guidance on the tax treatment of such upfront amounts in accordance with the relevant notifications. Case-Laws GST Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368375