https://www.taxtmi.com/notifications?id=132194 The amendment substitutes the figure in column (3) at serial number 41 and replaces column (5) to condition the exemption on leased plots being used for their allotted industrial or financial purpose, require State Government monitoring, mandate contractual disclosure of the exemption in lease or sale agreements, and render the original lessor, original lessee and any subsequent lessee, buyer or owner jointly and severally liable to pay the central tax, interest and penalty in case of violation or change of land use; effective 1 January 2020. en-us Wed, 08 Jan 2020 00:00:00 +0530 Mon, 02 Mar 2020 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132194 The amendment substitutes the figure in column (3) at serial number 41 and replaces column (5) to condition the exemption on leased plots being used for their allotted industrial or financial purpose, require State Government monitoring, mandate contractual disclosure of the exemption in lease or sale agreements, and render the original lessor, original lessee and any subsequent lessee, buyer or owner jointly and severally liable to pay the central tax, interest and penalty in case of violation or change of land use; effective 1 January 2020. Notifications GST - States Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132194