2018 (10) TMI 341

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..... rty years or more for plots catering to public health care such as hospital, nursing home, diagnostic centres etc? Held that:- From the plane reading of N/N. 12/2017-Central Tax (Rate), dated 28-6-2017, it can be concluded that contention of applicant is correct i.e. the above such services are exempted from the GST, if fulfil all the above conditions as mentioned in the notification. Ruling .....

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..... ng. Whether GST is applicable on upfront amount (called as premium/salami) payable in respect of services by way of granting of longterm lease of the thirty years or more for plots catering to public health care such as hospital, nursing home, diagnostic centres etc?. 3. Further, applicant has referred the office memorandum sent to New Okhla Industrial Development Authority (Noida) by Min .....

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..... 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 for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per .....

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