https://www.taxtmi.com/forum/issue?id=121133 Entry 41 covers upfront consideration for leases of at least thirty years of industrial plots or financial-business infrastructure, subject to use for industrial or financial activity. For IT/ITeS leases in a State-declared industrial IT park, relevant considerations include the State industrial-area declaration, lease restrictions to IT/ITeS use, and limited ancillary commercial facilities. The absence of a CGST definition leaves the scope of industrial activity dependent on State classification, with uncertainty about broad non-industrial uses within declared areas. en-us Tue, 22 Sep 2026 11:32:02 +0530 Tue, 22 Sep 2026 11:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121133 Entry 41 covers upfront consideration for leases of at least thirty years of industrial plots or financial-business infrastructure, subject to use for industrial or financial activity. For IT/ITeS leases in a State-declared industrial IT park, relevant considerations include the State industrial-area declaration, lease restrictions to IT/ITeS use, and limited ancillary commercial facilities. The absence of a CGST definition leaves the scope of industrial activity dependent on State classification, with uncertainty about broad non-industrial uses within declared areas. Discussion-Forum GST Tue, 22 Sep 2026 11:32:02 +0530 https://www.taxtmi.com/forum/issue?id=121133