https://www.taxtmi.com/circulars?id=61209 GST exemption on the upfront amount payable for long term leases of industrial or financial infrastructure plots is admissible provided the amount is determined upfront, irrespective of whether that upfront amount is paid in one or more instalments; the exemption covers amounts labeled in any manner and applies where the leases are for thirty years or more and granted by State industrial development bodies or entities with majority public ownership. en-us Fri, 17 May 2019 00:00:00 +0530 Wed, 29 May 2019 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61209 GST exemption on the upfront amount payable for long term leases of industrial or financial infrastructure plots is admissible provided the amount is determined upfront, irrespective of whether that upfront amount is paid in one or more instalments; the exemption covers amounts labeled in any manner and applies where the leases are for thirty years or more and granted by State industrial development bodies or entities with majority public ownership. Circulars GST - States Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61209