GST exemption on the upfront amount payable in installments for long term lease of plots, under State Government's Notification No. S. No. 41 dated 29.06.2017.

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..... ate: 02-05-2019 GST Circular No. 25/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, . Subject: GST exemption on the upfront amount payable in installments for long term lease of plots, under State Government's Notification No. S. No. 41 dated 29.06.2017. Representations have been received se .....

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..... (2) (3) (4) (5) 41 Heading 9972 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 Ion term lease of thirty years, or more) of industrial plots or plo .....

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..... 17 is admissible irrespective of whether such upfront amount is payable or paid in one or more instalments, provided the amount is determined upfront. (Dr. Preetam B. Yashvant) Commissioner State Tax, Rajasthan, Jaipur Date: 02-05-2019 F.17 (134) ACCT/GST/2017/4519 - Circular - Trade Notice - Public Notice - Instructions - .....

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