GST Applies to RIADA Land Premium Paid in Installments, Not Considered "Upfront" Payment for Exemption.

Imposition of the GST - land premium to be payable to the RIADA - Since the applicant has admitted himself that the word upfront means "beforehand" or "before the actual evident is due", the so called premium paid in instalment after the allotment does not qualify the criteria of upfront amount. - it is not exempted from the GST - AAR .....

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