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Notification No. 27/2019

Date: December 31, 2019
Subject: Amendment to Notification No. 9/2017–Integrated Tax (Rate) modifying exemption for long-term lease of industrial plots.
Description:

This notification amends Notification No. 9/2017–Integrated Tax (Rate) by reducing the threshold period for exemption on upfront amount payable for long-term lease of industrial or financial business plots from 50 years to 20 years and strengthening compliance conditions. The amendment clarifies liability in case of violation of land-use conditions.

Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).

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