https://www.taxtmi.com/circulars?id=60906 The GST exemption applies to the upfront amount (called premium, salami, cost, price, development charges or by any other name) for long term leases of industrial plots or plots for development of infrastructure for financial business by the State Government, State Industrial Development Corporations or entities with majority government ownership; the exemption is admissible irrespective of whether such upfront amount is paid in one or more instalments, provided the amount is determined upfront. en-us Thu, 02 May 2019 00:00:00 +0530 Sat, 11 May 2019 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60906 The GST exemption applies to the upfront amount (called premium, salami, cost, price, development charges or by any other name) for long term leases of industrial plots or plots for development of infrastructure for financial business by the State Government, State Industrial Development Corporations or entities with majority government ownership; the exemption is admissible irrespective of whether such upfront amount is paid in one or more instalments, provided the amount is determined upfront. Circulars GST - States Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60906