GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12/2017 - Central Tax (R) S. No.41 dated 28.06.2017.

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.... GURKHABASTI AGARTALA. TRIPURA WEST, PIN-799006. Dated, Agartala, the 02/05/2019. Circular No. 19/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12/2017 ....