GST not applicable on upfront amount for lease of 30 Years or more for plots

In re Yamuna Expressway Industrial Development Authority (GST AAR Uttar Pradesh)

Whether GST is applicable on upfront amount (called as premium / salami) payable in respect of services by way of granting of long term lease of the thirty years or more for plots catering to public health care such as hospital, nursing home, diagnostic centers etc.?

GST is not applicable i.e. exempted on upfront amount, if the conditions are satisfied as mentioned Sl. No. 41 of Please become a Premium member. If you are already a Premium member, login here to access the full content.