Exemption for residential renting clarified for proprietors renting in personal capacity; related notification entry removed. The exemption for renting of residential dwelling is clarified to cover services by a registered person who is proprietor of a proprietorship concern and rents the dwelling in his personal capacity for use as his own residence, provided such renting is on his own account and not that of the proprietorship concern; additionally, S. No.23A and its entries are omitted, with the amendment taking effect from the notification's stated operative date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for residential renting clarified for proprietors renting in personal capacity; related notification entry removed.
The exemption for renting of residential dwelling is clarified to cover services by a registered person who is proprietor of a proprietorship concern and rents the dwelling in his personal capacity for use as his own residence, provided such renting is on his own account and not that of the proprietorship concern; additionally, S. No.23A and its entries are omitted, with the amendment taking effect from the notification's stated operative date.
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