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90-Year Lease Premiums for Commercial Units Taxable u/s 7 of CGST and GGST Act 2017.

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....Scope of supply - one time premium from the lessee - The applicant wishes to allot developed units to prospective buyers on a long term lease basis for a period of 90 years. - The one time premium received by the applicant on allotment of completed commercial units/building is taxable supply in terms of section 7 of the CGST/GGST Act, 2017 - AAR....

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