https://www.taxtmi.com/highlights?id=80846 The services provided by SMPK by way of granting a long-term lease of land at Taratala Road for a period of thirty years for setting up a commercial office complex to the applicant do not satisfy all the conditions specified in entry number 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended. The services by way of granting a long-term lease of land by SMPK to the applicant for the purpose of "setting up a commercial office complex" are not covered under entry 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and therefore cannot be treated as an exempt supply. en-us Fri, 30 Aug 2024 08:39:04 +0530 Fri, 30 Aug 2024 08:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80846 The services provided by SMPK by way of granting a long-term lease of land at Taratala Road for a period of thirty years for setting up a commercial office complex to the applicant do not satisfy all the conditions specified in entry number 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended. The services by way of granting a long-term lease of land by SMPK to the applicant for the purpose of "setting up a commercial office complex" are not covered under entry 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and therefore cannot be treated as an exempt supply. Highlights GST Fri, 30 Aug 2024 08:39:04 +0530 https://www.taxtmi.com/highlights?id=80846