https://www.taxtmi.com/circulars?id=61093 GST exemption applies to the upfront amount (premium, salami, cost, price, development charges or by any other name) for long term leases (thirty years or more) of industrial or financial infrastructure plots by State Government Industrial Development Corporations or similarly government owned entities. The exemption remains admissible whether the determined upfront amount is paid in one payment or in multiple installments, provided the amount is fixed upfront. en-us Mon, 06 May 2019 00:00:00 +0530 Fri, 24 May 2019 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61093 GST exemption applies to the upfront amount (premium, salami, cost, price, development charges or by any other name) for long term leases (thirty years or more) of industrial or financial infrastructure plots by State Government Industrial Development Corporations or similarly government owned entities. The exemption remains admissible whether the determined upfront amount is paid in one payment or in multiple installments, provided the amount is fixed upfront. Circulars GST - States Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61093