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<h1>Jammu & Kashmir amends GST Act; clarifies residential rent exemption, omits S. No. 23A, effective from January 1, 2023.</h1> The Government of Jammu and Kashmir has amended Notification No. SRO-12 dated July 8, 2017, under the Jammu and Kashmir Goods and Services Tax Act, 2017. The amendment introduces an explanation to S. No. 12, clarifying that the exemption applies to services involving the renting of residential dwellings by registered individuals who are proprietors renting for personal residence, not for business purposes. Additionally, S. No. 23A and related entries have been omitted. This amendment is effective retroactively from January 1, 2023.