GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 47/ST-2, dated 30.06.2017

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....cise & Taxation Commissioner (ST), in the State of Haryana Memo No. 1102/GST-2 Panchkula, date the 16.05.2019 Subject: GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 47/ST-2, dated 30.06.2017 -reg. The Circular seeks to clarify the issue regarding admissibility of GST exemption on the upfront amount which is determined u....

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....usiness, 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 exemption on the upfront amount (called as prem....