Exemption for renting residential dwelling clarified: applies to proprietors renting in personal capacity; specific entry omitted. The notification amends Sikkim GST rate rules to explain that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and such renting is on his own account and not that of the proprietorship concern; it also omits S. No. 23A and related entries.
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Provisions expressly mentioned in the judgment/order text.
Exemption for renting residential dwelling clarified: applies to proprietors renting in personal capacity; specific entry omitted.
The notification amends Sikkim GST rate rules to explain that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and such renting is on his own account and not that of the proprietorship concern; it also omits S. No. 23A and related entries.
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