https://www.taxtmi.com/notifications?id=133154 The notification substitutes entries at serial number 41 to reduce a numeric figure and replaces the conditions for exemption on long term lease of plots: exemption is limited to allotted industrial or financial use; State Government must monitor and enforce that usage; lease and subsequent transfer documents must record the exemption and undertakings; and the original lessor, original lessee and any subsequent lessee, buyer or owner are joint and severally liable to pay the State tax, with interest and penalty, that would have been payable on the upfront lease premium in case of violation or change of land use. en-us Tue, 31 Dec 2019 00:00:00 +0530 Thu, 11 Jun 2020 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133154 The notification substitutes entries at serial number 41 to reduce a numeric figure and replaces the conditions for exemption on long term lease of plots: exemption is limited to allotted industrial or financial use; State Government must monitor and enforce that usage; lease and subsequent transfer documents must record the exemption and undertakings; and the original lessor, original lessee and any subsequent lessee, buyer or owner are joint and severally liable to pay the State tax, with interest and penalty, that would have been payable on the upfront lease premium in case of violation or change of land use. Notifications GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133154