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GST exemption for residential renting clarified to cover proprietors' personal-capacity residence rentals, excluding proprietorship business rentals. The notification amends a state GST exemption entry to clarify that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents a dwelling in his personal capacity as his own residence and the renting is on his own account and not that of the proprietorship; it also omits entry 23A and related entries.
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GST exemption for residential renting clarified to cover proprietors' personal-capacity residence rentals, excluding proprietorship business rentals.
The notification amends a state GST exemption entry to clarify that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents a dwelling in his personal capacity as his own residence and the renting is on his own account and not that of the proprietorship; it also omits entry 23A and related entries.
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