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of <h1>Meghalaya Amends GST Notification: Clarifies Exemption for Residential Dwelling Rentals to Proprietors for Personal Use, Omits Entry 23A.</h1> The Government of Meghalaya has amended Notification No. ERTS (T) 65/2017/12, dated June 29, 2017, under the Meghalaya Goods and Services Tax Act, 2017. Effective January 1, 2023, the amendment includes an explanation for exemption concerning services related to renting residential dwellings to registered persons. Specifically, it applies when the registered person is a proprietor renting a dwelling for personal residential use, not for the proprietorship concern. Additionally, entry S. No. 23A and related entries have been omitted.
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