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2023 (6) TMI 637 - SC ORDERLevy of GST on the one-time lease premium - letting plots of land on lease basis - long term lease - HELD THAT:- The question of exemption granted by Notification No. 12 of 2017-CT (Rate) dated 28.06.2017 w.e.f., 01.07.2017 not gone into - scope and ambit of the expression in Clause 2 (a) of Schedule-II “licence to occupy land is a supply of services” of the Central Goods and Services Act, 2017 not examined. The special leave petition is dismissed.
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