Exemption for residential renting clarified: personal-capacity rentals by registered proprietors qualify; a specific schedule entry is omitted. The amendment inserts an explanation to clarify that the exemption for renting of residential dwelling covers services to a registered person who is the proprietor of a proprietorship concern when the 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 concern; additionally, a specified earlier entry in the schedule is omitted and the amendment is given effect from the date stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption for residential renting clarified: personal-capacity rentals by registered proprietors qualify; a specific schedule entry is omitted.
The amendment inserts an explanation to clarify that the exemption for renting of residential dwelling covers services to a registered person who is the proprietor of a proprietorship concern when the 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 concern; additionally, a specified earlier entry in the schedule is omitted and the amendment is given effect from the date stated in the notification.
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