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<h1>Nagaland Amends GST Act: Exemption for Renting Dwellings Clarified, Entry Sl. No. 23A Omitted, Effective Jan 1, 2023.</h1> The Government of Nagaland issued a notification amending the Nagaland Goods and Services Tax Act, 2017, effective January 1, 2023. The amendment clarifies that the exemption for renting residential dwellings applies when a registered person, who is a proprietor of a proprietorship concern, rents a dwelling for personal residence, not for business purposes. Additionally, entry Sl. No. 23A and its related entries have been omitted from the previous notification dated June 30, 2017. The amendments are based on the recommendations of the Council and are deemed necessary in the public interest.