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    <title>Services by way of renting of residential dwelling for use as residence.</title>
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    <description>Renting of a residential dwelling for use as residence is treated as an exempted supply for GST reporting rather than a nil rated tariff entry. The discussion distinguishes between nil tariff entries in the rate schedule and exemptions granted under the CGST exemption provisions, noting that the former is a tariff treatment while the latter is an exemption mechanism that dictates reporting in GSTR 3B.</description>
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      <description>Renting of a residential dwelling for use as residence is treated as an exempted supply for GST reporting rather than a nil rated tariff entry. The discussion distinguishes between nil tariff entries in the rate schedule and exemptions granted under the CGST exemption provisions, noting that the former is a tariff treatment while the latter is an exemption mechanism that dictates reporting in GSTR 3B.</description>
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