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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....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, 30th April, 2019 Queries have been raised seeking clarification regarding adm....

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....dustrial 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 units or the developers in any industrial or financial business area." NIL NIL 3. It is hereby ....