https://www.taxtmi.com/circulars?id=69792 Exemption from GST applies to upfront amounts paid in instalments for plots given on long-term lease. The circular clarifies that such instalment-based upfront payments are covered by the exemption under the relevant GST notification. The same position is stated to apply under the Uttar Pradesh SGST Act and Rules, with officers to be informed and compliance ensured accordingly. en-us Mon, 27 May 2019 00:00:00 +0530 Tue, 28 Apr 2026 11:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69792 Exemption from GST applies to upfront amounts paid in instalments for plots given on long-term lease. The circular clarifies that such instalment-based upfront payments are covered by the exemption under the relevant GST notification. The same position is stated to apply under the Uttar Pradesh SGST Act and Rules, with officers to be informed and compliance ensured accordingly. Circulars GST - States Mon, 27 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69792