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    <title>GST Applies to RIADA Land Premium Paid in Installments, Not Considered &quot;Upfront&quot; Payment for Exemption.</title>
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    <description>Imposition of the GST - land premium to be payable to the RIADA - Since the applicant has admitted himself that the word upfront means &quot;beforehand&quot; or &quot;before the actual evident is due&quot;, the so called premium paid in instalment after the allotment does not qualify the criteria of upfront amount. - it is not exempted from the GST - AAR</description>
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      <description>Imposition of the GST - land premium to be payable to the RIADA - Since the applicant has admitted himself that the word upfront means &quot;beforehand&quot; or &quot;before the actual evident is due&quot;, the so called premium paid in instalment after the allotment does not qualify the criteria of upfront amount. - it is not exempted from the GST - AAR</description>
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