Exemption for residential renting clarified for proprietors renting in personal capacity; entry 23A omitted from rate schedule. The notification amends the Mizoram SGST rate schedule by inserting an explanation to S. No. 12, specifying that the exemption for renting of a residential dwelling applies where a registered person who is proprietor of a proprietorship rents the dwelling in his personal capacity for use as his own residence and on his own account, and by omitting S. No. 23A and its entries; the amendment takes effect from 1 January 2023.
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Provisions expressly mentioned in the judgment/order text.
Exemption for residential renting clarified for proprietors renting in personal capacity; entry 23A omitted from rate schedule.
The notification amends the Mizoram SGST rate schedule by inserting an explanation to S. No. 12, specifying that the exemption for renting of a residential dwelling applies where a registered person who is proprietor of a proprietorship rents the dwelling in his personal capacity for use as his own residence and on his own account, and by omitting S. No. 23A and its entries; the amendment takes effect from 1 January 2023.
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