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<h1>Tripura Amends GST Act: Exemption for Residential Rentals Clarified, Business Use Excluded; Entry S. No. 23A Removed.</h1> The Government of Tripura has issued Notification No. 15/2022, amending Notification No. 12/2017-State Tax (Rate) under the Tripura State Goods and Services Tax Act, 2017. Effective from January 1, 2023, the amendment includes an explanation for the exemption related to renting residential dwellings to registered individuals. It specifies that the exemption applies when the individual rents the dwelling for personal residential use, not for business purposes. Additionally, entry S. No. 23A and its related entries have been omitted. This amendment was made in the public interest based on the Council's recommendations.