Renting of residential dwelling exemption clarified for proprietors using premises as personal residence under Andhra Pradesh GST. Amends the Andhra Pradesh GST exemption notification by inserting an explanation for the entry relating to renting of residential dwelling. The exemption is clarified to cover cases where a registered person, being the proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and not on behalf of the concern. It also omits S. No. 23A and the related entries, with effect from 1 January 2023.
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Renting of residential dwelling exemption clarified for proprietors using premises as personal residence under Andhra Pradesh GST.
Amends the Andhra Pradesh GST exemption notification by inserting an explanation for the entry relating to renting of residential dwelling. The exemption is clarified to cover cases where a registered person, being the proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and not on behalf of the concern. It also omits S. No. 23A and the related entries, with effect from 1 January 2023.
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