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    <title>GST exemption on the upfront amount payable in for long term lease of plots, under Notification (12/2017) No. FD 48 CSL 2017, dated 29.06.2017</title>
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    <description>The notification grants GST exemption on the upfront amount (premium, salami, cost, price, development charges or by any other name) for long term leases of thirty years or more of industrial plots or plots for development of infrastructure for financial business by government owned entities; the exemption applies where the upfront amount is determined at grant, regardless of whether it is paid in one lump sum or by instalments.</description>
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    <pubDate>Thu, 02 May 2019 00:00:00 +0530</pubDate>
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      <title>GST exemption on the upfront amount payable in for long term lease of plots, under Notification (12/2017) No. FD 48 CSL 2017, dated 29.06.2017</title>
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      <description>The notification grants GST exemption on the upfront amount (premium, salami, cost, price, development charges or by any other name) for long term leases of thirty years or more of industrial plots or plots for development of infrastructure for financial business by government owned entities; the exemption applies where the upfront amount is determined at grant, regardless of whether it is paid in one lump sum or by instalments.</description>
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