https://www.taxtmi.com/circulars?id=60979 The exemption applies to the upfront amount for long-term leases of industrial or financial infrastructure plots (thirty years or more) provided by State industrial development corporations or entities with majority public ownership. The exemption remains admissible if the upfront amount is paid in one or more installments, provided the total amount is determined upfront as per Sl. No. 41 read with Central Notification 12/2017-Central Tax (Rate). en-us Thu, 02 May 2019 00:00:00 +0530 Wed, 15 May 2019 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60979 The exemption applies to the upfront amount for long-term leases of industrial or financial infrastructure plots (thirty years or more) provided by State industrial development corporations or entities with majority public ownership. The exemption remains admissible if the upfront amount is paid in one or more installments, provided the total amount is determined upfront as per Sl. No. 41 read with Central Notification 12/2017-Central Tax (Rate). Circulars GST - States Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60979