To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

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..... ed Tax (Rate) New Delhi, the 31st December, 2019 G.S.R. 972 (E).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5 , sub-section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , read with sub-section (5) of section 15 and section 148 of the Central Goods and Ser .....

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..... all be substituted, namely, - (5) Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area: Provided also that the State Government concerned shall monitor and enforce the above condition, as per the order iss .....

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..... porate in the terms and conditions, the fact that the integrated tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same. . 2. This notification shall come into force with effect from the 1st day of January, 2020. [F. .....

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