GST exemption on the upfront amount payable in for long term lease of plots, under Notification 1136-F.T. [12/2017 – State Tax (R)] S. No. 41 dated 28.06.2017

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.... (Circular No. 101/20/2019-GST) DATED: 02.05.2019 Subject: GST exemption on the upfront amount payable in for long term lease of plots, under Notification 1136-F.T. [12/2017 - State Tax (R)] S. No. 41 dated 28.06.2017. Representations have been received by the Commissioner seeking clarification regarding admissibility of GST exemption on the upfront amount which is determined upfront but ....

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....or development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area." NIL NIL 3. It is hereby clarified that GST....