GST exemption scope expanded to cover proprietors renting residential dwelling in personal capacity; a related entry removed. The notification amends SRO-12 (8 July 2017) by inserting an explanation to S. No. 12 that the exemption covers renting of residential dwelling to a registered person who is a proprietor renting in his or her personal capacity and not on account of the proprietorship concern; it also omits S. No. 23A and related entries, with the amendment taking 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.
GST exemption scope expanded to cover proprietors renting residential dwelling in personal capacity; a related entry removed.
The notification amends SRO-12 (8 July 2017) by inserting an explanation to S. No. 12 that the exemption covers renting of residential dwelling to a registered person who is a proprietor renting in his or her personal capacity and not on account of the proprietorship concern; it also omits S. No. 23A and related entries, with the amendment taking effect from 1 January 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
