https://www.taxtmi.com/notifications?id=131947 Amendment substitutes the entry for serial number 41: the figure in column (3) is reduced from 50 to 20 and column (5) is replaced to condition the exemption on leased plots being used for their allotted industrial or financial purpose, require State monitoring, place joint and several liability on the original lessor, original lessee and subsequent lessees/buyers/owners to pay central tax with interest and penalty upon violation or change of land use, and mandate lease and sale agreements to record the exemption and parties' undertaking to comply. Effective 1 January 2020. en-us Tue, 31 Dec 2019 00:00:00 +0530 Fri, 17 Jan 2020 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131947 Amendment substitutes the entry for serial number 41: the figure in column (3) is reduced from 50 to 20 and column (5) is replaced to condition the exemption on leased plots being used for their allotted industrial or financial purpose, require State monitoring, place joint and several liability on the original lessor, original lessee and subsequent lessees/buyers/owners to pay central tax with interest and penalty upon violation or change of land use, and mandate lease and sale agreements to record the exemption and parties' undertaking to comply. Effective 1 January 2020. Notifications GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131947