Residential dwelling rent exemption clarified for proprietors using premises as personal residence under Assam GST Amends the Assam State GST exemption notification to clarify that renting of a residential dwelling to a registered person is covered where the person is a proprietor who rents it in his personal capacity for use as his own residence, and not on behalf of the proprietorship concern. It also omits Sl. No. 23A and the related entries, with effect from 1 January 2023.