Exemption for renting of residential dwelling expanded to cover low value, long term accommodations with retrospective regularisation. Entry 12 exempts renting of residential dwelling for use as residence with limited exceptions where a registered person rents in personal capacity on own account; it excludes student residences, hostels, camps and paying-guest accommodations. Entry 12A (Notification No. 04/2024) adds an exemption for accommodation services meeting a value-based threshold and a minimum continuous-period requirement. The GST Council and notification provided retrospective regularisation for past supplies that meet Entry 12A conditions. Renting of non-residential immovable property is subject to reverse charge rules.