Exemption for renting of residential dwelling clarified to cover proprietors renting personally for their own residence; an entry omitted. Amendment clarifies that the exemption for renting of residential dwelling to a registered person covers cases where the registered person is the proprietor and rents the dwelling in his personal capacity for use as his own residence, and where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and its entries are omitted, with effect from the effective date of the corresponding Central Tax (Rate) notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption for renting of residential dwelling clarified to cover proprietors renting personally for their own residence; an entry omitted.
Amendment clarifies that the exemption for renting of residential dwelling to a registered person covers cases where the registered person is the proprietor and rents the dwelling in his personal capacity for use as his own residence, and where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and its entries are omitted, with effect from the effective date of the corresponding Central Tax (Rate) notification.
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