Exemption to One time upfront amount by State Government Industrial Development Corporations etc.-Explanation

Exemption to One time upfront amount by State Government Industrial Development Corporations or Undertakings to industrial units-Explanation The CBIC vide Notification No. 12/2017- Central Tax (Rate) dated 28/06/2017 had exempted the intra-State supply of services of “One time upfront amount (called as premium, salami, cost, price, development charges or …