Rental exemption scope expanded to include proprietors renting residential dwelling in personal capacity; certain entry omitted. The amendment inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling covers services where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and the renting is on his own account and not that of the proprietorship concern; it also omits S. No. 23A and related entries.