https://www.taxtmi.com/forum/issue?id=120073 Upfront lease premiums for long term government allotments are generally taxable because Schedule II treats any lease or licence to occupy land as a supply of services, so one time premiums constitute taxable consideration unless a specific notification exemption applies. The statutory exemption is narrowly conditional-limited to government lessors, lessees who are industrial units or developers, development of industrial or financial infrastructure, and notified areas-so commercial uses like wayside amenities to a private company will typically not qualify and the premium will attract GST. en-us Fri, 30 May 2025 12:41:43 +0530 Mon, 09 Jun 2025 07:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120073 Upfront lease premiums for long term government allotments are generally taxable because Schedule II treats any lease or licence to occupy land as a supply of services, so one time premiums constitute taxable consideration unless a specific notification exemption applies. The statutory exemption is narrowly conditional-limited to government lessors, lessees who are industrial units or developers, development of industrial or financial infrastructure, and notified areas-so commercial uses like wayside amenities to a private company will typically not qualify and the premium will attract GST. Discussion-Forum GST Fri, 30 May 2025 12:41:43 +0530 https://www.taxtmi.com/forum/issue?id=120073