GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12/2017 - Central Tax (R) S. No.41 dated 28.06.2017. - GST - States - 19/2019-GST (State)

No. F.1-11(87)-TAX/GST/2019(P)/4934-40 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA. TRIPURA WEST, PIN-799006. Dated, Agartala, the 02/05/2019. Circular No. 19/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12/2017 - Central Tax (R) S. No.41 dated 28.06.2017 -reg. The Department of Revenue, Tax Research Unit vide Circular No. 101/20/2019-GST dated 30th April, 2019 has issued clarifications on GST exemption on the upfront amount payable in for long term lease of plots. under Notification 12/2017-Central Tax (Rate) S. No.41 dated 28.06.2017 and Notification 12/2017-State Tax (Rate) S. No.41 dated 29.06.2017, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 101/20/2019-GST dated 30th April, 2019 by the Department of Revenue, Tax Research Unit. Enlco: Circular No. 101/20/2019-GST (S. Karmakar, TCS SSG) Chief Commissioner of State Tax Government of Tripura