https://www.taxtmi.com/circulars?id=62071 GST exemption on upfront charges for long-term leases of industrial or financial-infrastructure plots applies where the upfront amount is determined upfront, irrespective of whether payment is made in a single instalment or in multiple instalments; the exemption covers sums described as premium, salami, cost, price or development charges payable for granting such long-term leases by government-owned development entities under the governing notification. en-us Thu, 16 May 2019 00:00:00 +0530 Tue, 06 Aug 2019 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62071 GST exemption on upfront charges for long-term leases of industrial or financial-infrastructure plots applies where the upfront amount is determined upfront, irrespective of whether payment is made in a single instalment or in multiple instalments; the exemption covers sums described as premium, salami, cost, price or development charges payable for granting such long-term leases by government-owned development entities under the governing notification. Circulars GST - States Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62071