GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12 — State Tax (Rate) Sl. No.41 dated 29.06.2017 (No. FTX.56/2017/25 dated 29.06.2017)

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.... GUWAHATI-6 CIRCULAR NO. 55/2019-GST Dated Dispur the 6^th May, 2019 Subject: GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12 - State Tax (Rate) Sl. No.41 dated 29.06.2017 (No. FTX.56/2017/25 dated 29.06.2017) -reg. No. CT/GST-15/2017/367. - Representations have been received by the Commissioner of State tax, Assam, seeking clarificati....

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....ges or by any other name) payable in respect of service by way of granting of long 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, Un....