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of <h1>Uttarakhand GST Update: Residential Rental Exemption for Proprietors Clarified; Entry S. No. 23A Removed Effective Jan 2023.</h1> The Government of Uttarakhand has issued amendments to its previous notification dated June 29, 2017, under the Uttarakhand Goods and Services Tax Act, 2017. Effective from January 1, 2023, these amendments include an explanation for exemption related to renting residential dwellings. This exemption applies when a registered person, who is a proprietor, rents a dwelling for personal residence, not for business purposes. Additionally, entry S. No. 23A and its related entries are omitted. These changes are made in the public interest as per the powers conferred by specific sections of the Act.
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