Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to...

Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority - supply or not - long term lease for a period exceeding 30 years - this activity i.e. lease of plot and payment of one time lease premium / salami and annual premium paid by the applicant for lease of commercial plot/land is a ‘supply’ and covered u/s 7(1) of CGST Act, 2017 - AAR .....

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