Exemption for residential renting clarified: proprietor's personal renting covered if in personal capacity and not on proprietorship account. Amendment adds an explanation that the exemption for renting of residential dwelling covers services to a registered person who is a proprietor and rents the dwelling in his personal capacity for use as his own residence, provided the renting is on his own account and not that of the proprietorship; it also omits the entry numbered 23A and makes the notification effective from the first day of January, 2023.