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of <h1>Karnataka Amends GST Notification: Clarifies Residential Rental Exemption for Proprietors, Omits S. No. 23A for Public Interest.</h1> The Government of Karnataka has issued an amendment to Notification (12/2017) No. FD 48 CSL 2017, effective from January 1, 2023, under the Karnataka Goods and Services Tax Act, 2017. The amendment introduces an explanation for S. No. 12, clarifying that the exemption applies to services involving the renting of residential dwellings to registered individuals who are proprietors renting for personal residence, not for their business. Additionally, S. No. 23A and its related entries are omitted. This amendment is made in the public interest based on the Council's recommendations.
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