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No GST on upfront amount paid for services of long term lease of plots: AAR

November 5, 2018[2018] 98 taxmann.com 391 (AAR - UTTAR PRADESH)
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CGST/Uttar Pradesh GST: GST is not applicable on upfront amount payable in respect of services by way of granting of long-term lease of thirty years or more for plots catering to public healthcare, if conditions as mentioned at Serial No. 41 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 are satisfied

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