GST on one time concession fees in respect of property given on Long Term Lease

In re Goa Tourism Development Corporation (GST AAAR Goa) The Appellant is registered under the GST Act, 2017 and hold GSTIN: 30AAACG7220K1Z0. The Appellant sought an Advance Ruling in respect of the question whether GST is applicable on one time concession fees charged by the appellant in respect of their property at Anjuna, Goa, which is given to M/s Myrayash Hotels Pvt. Ltd for a long term lease of 60 years for development of infrastructure for financial business or private investment made on DBFOT (Design, Build, Finance, operate and Transfer) providing; exclusive right, license and authori...