https://www.taxtmi.com/circulars?id=62459 GST exemption applies to the upfront amount charged for long term leases (thirty years or more) of industrial plots or plots for financial infrastructure under Entry No.41 of Notification 12/2017 - State Tax (R). The exemption is admissible whether that upfront amount is paid in one or more instalments, provided the amount is determined upfront. The clarification is effective from 30.04.2019. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Sep 2019 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62459 GST exemption applies to the upfront amount charged for long term leases (thirty years or more) of industrial plots or plots for financial infrastructure under Entry No.41 of Notification 12/2017 - State Tax (R). The exemption is admissible whether that upfront amount is paid in one or more instalments, provided the amount is determined upfront. The clarification is effective from 30.04.2019. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62459