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of <h1>Madhya Pradesh GST Act Amended: Residential Renting Exemption Clarified, Entry 23A Removed, Effective Retroactively from Jan 2023.</h1> The Madhya Pradesh State Government has amended Notification No. FA-3-42/2017/1/V(53) dated June 30, 2017, under the Madhya Pradesh Goods and Services Tax Act, 2017. The amendment includes an explanation for S. No. 12, clarifying that the exemption applies to renting residential dwellings to registered individuals who are proprietors using the property for personal residence, not for their business. Additionally, S. No. 23A and its related entries have been removed. This amendment is effective retroactively from January 1, 2023.
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