Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity; a prior entry omitted. The notification amends the State GST rate schedule by inserting an explanation to Sl. No. 12 clarifying that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity as his own residence and not on account of the proprietorship concern; additionally, Sl. No. 23A and its related entries are omitted.
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Provisions expressly mentioned in the judgment/order text.
Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity; a prior entry omitted.
The notification amends the State GST rate schedule by inserting an explanation to Sl. No. 12 clarifying that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity as his own residence and not on account of the proprietorship concern; additionally, Sl. No. 23A and its related entries are omitted.
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