Levy of GST — GST is not applicable i.e. exempted on upfront amount, if the conditions are satisfied as mentioned [at] SI.No.41 of Notification No.12/2017-Central Tax (Rate), dated 28-6-2017 as amended by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017. — Yamuna Expressway Industrial Development Authority, In Re… [2018] 02 TAXLOK.COM 389 (AAR-UP)