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Heading 9972

Goods and Services Tax - 12[Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots f .....

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territory to the industrial units or the developers in any industrial or financial business area.] ****************************** Note: As amended vide vide notification no. 33/2017 dated 13.10.2017, before it was read as, .....

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