https://www.taxtmi.com/circulars?id=61085 GST exemption on upfront amounts for long-term leases of industrial or financial infrastructure plots applies where the amount is determined upfront, irrespective of whether it is paid in one or more instalments; this covers amounts called premium, salami, cost, price or development charges for leases granted by State government industrial development bodies or entities with majority government ownership to industrial units or developers. en-us Thu, 16 May 2019 00:00:00 +0530 Thu, 23 May 2019 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61085 GST exemption on upfront amounts for long-term leases of industrial or financial infrastructure plots applies where the amount is determined upfront, irrespective of whether it is paid in one or more instalments; this covers amounts called premium, salami, cost, price or development charges for leases granted by State government industrial development bodies or entities with majority government ownership to industrial units or developers. Circulars GST - States Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61085