https://www.taxtmi.com/notifications?id=137582 The notification substitutes a lower rate figure in the Table and replaces the entry for long term leased plots with provisos making the tax concession conditional on use for industrial or financial purposes, requiring State monitoring and enforcement, mandating contractual disclosure of the tax exemption, and creating joint and several liability for the original lessor, original lessee and any subsequent lessee, buyer or owner to pay the central tax, interest and penalty if the condition is violated or land use changes. en-us Wed, 01 Jan 2020 00:00:00 +0530 Sat, 29 Jan 2022 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137582 The notification substitutes a lower rate figure in the Table and replaces the entry for long term leased plots with provisos making the tax concession conditional on use for industrial or financial purposes, requiring State monitoring and enforcement, mandating contractual disclosure of the tax exemption, and creating joint and several liability for the original lessor, original lessee and any subsequent lessee, buyer or owner to pay the central tax, interest and penalty if the condition is violated or land use changes. Notifications GST - States Wed, 01 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137582