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    <title>GST exemption on the upfront amount payable in for long term lease of plots, under Notification 1136-F.T. [12/2017 – State Tax (R)] S. No. 41 dated 28.06.2017</title>
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    <description>GST exemption covers upfront amounts for long-term leases of industrial or financial infrastructure plots provided by state-owned or majority government-owned entities where the total upfront amount is determined at the outset; the exemption remains admissible even if that determined amount is paid in one or more instalments.</description>
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      <description>GST exemption covers upfront amounts for long-term leases of industrial or financial infrastructure plots provided by state-owned or majority government-owned entities where the total upfront amount is determined at the outset; the exemption remains admissible even if that determined amount is paid in one or more instalments.</description>
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