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

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....19 From: Dr. Pratima, Commissioner State Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Subject: GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 - State Tax (Rate) S. No.41 dated 29.06.2017. Ref: CBIC Circular No. 101/20/2019-GST dated, 30^th April, ....

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....ble 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 b 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 un....