Delhi GST Update: Amendment Clarifies Exemption for Residential Dwelling Rentals; Removes Entry 23A Effective January 1, 2023.

The notification amends Notification No. 12/2017-State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017. Effective from January 1, 2023, it introduces an explanation under entry S. No. 12, clarifying that the exemption applies to services involving the renting of residential dwellings to registered persons who are proprietors renting for personal residence, not for their business. Additionally, entry S. No. 23A and its related entries are omitted. The amendment is issued by the authority of the Lieutenant Governor of the National Capital Territory of Delhi.