GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 47/ST-2, dated 30.06.2017

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..... se Taxation Commissioner (ST), in the State of Haryana Memo No. 1102/GST-2 Panchkula, date the 16.05.2019 Subject: GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 47/ST-2, dated 30.06.2017 -reg. The Circular seeks to clarify the issue regarding admissibility of GST exemption on the upfro .....

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..... 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 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 Deve .....

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..... provided the amount is determined upfront. 4. Difficulty if any, in implementation of this Circular may be brought to notice of the Department. Amit Kumar Agrawal Excise Taxation Commissioner-cum- Commissioner of State Tax, Haryana - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia .....

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