To give effect to the recommendations of the 38th GST Council Meeting, the Central Board of Indirect Taxes and Customs (CBIC) has issued the Notification no. 28/2019-Central tax rate to notify the exemption of GST for upfront fee payable for long term lease of industrial / financial infrastructure plots by an entity having 20% or more ownership of Central or State Government.
To view and download the Notification, click here Notification 28-2019 – Central tax rate
