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    <title>GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 - State Tax (Rate) S. No.41 dated 29.06.2017.</title>
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    <description>GST exemption applies to the upfront amount for long term leases of industrial or financial infrastructure plots where the amount is determined upfront; the exemption remains admissible even if that determined upfront amount is paid or payable in one or more installments.</description>
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      <description>GST exemption applies to the upfront amount for long term leases of industrial or financial infrastructure plots where the amount is determined upfront; the exemption remains admissible even if that determined upfront amount is paid or payable in one or more installments.</description>
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