GST exemption on the upfront amount payable in installments for long term lease of plots, under State Government's Notification No. S. No. 41 dated 29.06.2017.

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.... Date: 02-05-2019 GST Circular No. 25/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, ....................................................... Subject: GST exemption on the upfront amount payable in installments for long term lease of plots, under State Government's Notification No. S. No. 41 dated 29.06.2017. Representations have been received seeking clar....

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....espect of service by way of granting of Ion term lease of thirty years, or more) of industrial plots or plots for 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 th....