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 28.06.2017

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.... Taxes/Joint Commissioner of Taxes (All)/Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) 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 28.06.2017 -reg. Representations have been received by the Board seeking clarification regarding ....

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.... 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, Union territory to the industrial units or the developers in any industrial or financial business area." NIL NIL 3. It is....