Residential dwelling rent exemption clarified for proprietors using premises personally as their own residence under state GST rules. Exemption under the Assam State GST rate notification is clarified for renting of a residential dwelling to a registered person where the registered person is a proprietor using the premises in his personal capacity as his own residence, and not on behalf of the proprietorship concern. The notification also omits Sl. No. 23A and the related entries, with retrospective effect from 1 January 2023.
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Residential dwelling rent exemption clarified for proprietors using premises personally as their own residence under state GST rules.
Exemption under the Assam State GST rate notification is clarified for renting of a residential dwelling to a registered person where the registered person is a proprietor using the premises in his personal capacity as his own residence, and not on behalf of the proprietorship concern. The notification also omits Sl. No. 23A and the related entries, with retrospective effect from 1 January 2023.
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