Exemption for residential renting applies when a proprietor rents a dwelling in personal capacity and not for the business. The amendment clarifies that the exemption covers services by way of renting of a residential dwelling to a registered person who is the proprietor and rents the dwelling in his personal capacity for use as his own residence, where such renting is on his own account and not that of the proprietorship concern.
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.
Exemption for residential renting applies when a proprietor rents a dwelling in personal capacity and not for the business.
The amendment clarifies that the exemption covers services by way of renting of a residential dwelling to a registered person who is the proprietor and rents the dwelling in his personal capacity for use as his own residence, where such renting is on his own account and not that of the proprietorship concern.
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