Amendments further to amend the notification of the Government of Uttarakhand, Finance Section-8, No. 530/2017/9(120)XXVII(8)/2017 dated the 29th June, 2017 - 104204/2023/01(120)/XXVII(8)/2022/CTR-15(2022) - Uttarakhand SGST
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Residential dwelling rent exemption clarified for proprietors using premises personally, with an entry omitted retrospectively. Exemption under the Uttarakhand State GST notification is clarified for renting of a residential dwelling to a registered person who is a proprietor using the dwelling in his personal capacity as his own residence, where the renting is on his own account and not for the proprietorship concern. The amendment also omits S. No. 23A and related entries, with effect from 1 January 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Residential dwelling rent exemption clarified for proprietors using premises personally, with an entry omitted retrospectively.
Exemption under the Uttarakhand State GST notification is clarified for renting of a residential dwelling to a registered person who is a proprietor using the dwelling in his personal capacity as his own residence, where the renting is on his own account and not for the proprietorship concern. The amendment also omits S. No. 23A and related entries, with effect from 1 January 2023.
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