Residential renting exemption clarified: proprietors renting personal residences qualify only when rented in personal capacity, not via their business. The notification amends the exemption entry to state that renting of a residential dwelling to a registered person is exempt where the registered person, being 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; additionally, serial number 23A and its entries are omitted, effective from the first day of January, 2023.