GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 - State Tax (R) Sr. No.41 dated 29.06.2017.

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....llip;………………. …………………………. No. JC (HQ)-1/GST/2019/CBIC Circular(s)/ADM-8 Trade Circular No. 36T of 2019. Mumbai, dated 17/05/2019 Subject : GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 - State Tax (R) Sr. No....

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....harges 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....