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Issues: Whether the exemption under Notification No. 04/2022-Central Tax (Rate) applied to renting of a residential dwelling by a proprietor of a registered proprietorship firm in his or her personal capacity for personal residential use, and whether the respondents were bound by the clarified position.
Analysis: The challenge concerned the exclusion of registered persons from the exemption for residential dwelling rental. The respondents filed a second supplementary affidavit clarifying that where a proprietor of a registered proprietorship firm rents a residential dwelling in his or her personal capacity, for own residence, and not in the course or furtherance of business of the firm, the transaction remains exempt from tax. The Court accepted this clarification and recorded that all respondents would be bound by it.
Conclusion: The clarified exemption was accepted and treated as applicable to such personal-capacity residential renting by a proprietor of a registered proprietorship firm, in favour of the petitioner.
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