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<h1>Amendment to Notification No. 12/2017-Central Tax: Residential Rent Exemption Clarified for Personal Use Only, Effective January 2023.</h1> The Central Government has amended Notification No. 12/2017-Central Tax (Rate) under the Central Goods and Services Tax Act, 2017. Effective January 1, 2023, the amendment clarifies that the exemption for renting residential dwellings applies when a registered person, who is a proprietor, rents a dwelling for personal use, not for business purposes. Additionally, entry S. No. 23A and its related entries have been removed. This amendment is made in the public interest based on the recommendations of the GST Council.