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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.

..... 9 - F.17 (134) ACCT/GST/2017/4518 - Dated:- 2-5-2019 - Government of Rajasthan Commercial Tax Department F.17 (134) ACCT/GST/2017/4518 Date: 02-05-2019 GST Circular No. 25/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, ………………………………………………. Subject: GST exem .....

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..... t.) Condition (1) (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 plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or .....

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