https://www.taxtmi.com/forum/issue?id=116556 Upfront charges for a mining lease are liable to GST because the exemption for upfront amounts covers long term industrial or infrastructure plot leases by specified government development entities and does not include lease of mines; a Board circular may exempt certain upfront fees and should be checked, while a referenced conditional notification provision addressing pre implementation assignments is inapplicable and the applicable GST rate on the upfront fee was not determined. en-us Tue, 21 Jul 2020 09:51:47 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116556 Upfront charges for a mining lease are liable to GST because the exemption for upfront amounts covers long term industrial or infrastructure plot leases by specified government development entities and does not include lease of mines; a Board circular may exempt certain upfront fees and should be checked, while a referenced conditional notification provision addressing pre implementation assignments is inapplicable and the applicable GST rate on the upfront fee was not determined. Discussion-Forum GST Tue, 21 Jul 2020 09:51:47 +0530 https://www.taxtmi.com/forum/issue?id=116556