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    <title>RCM Tax on residential property</title>
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    <description>Renting of residential dwelling to a registered person can attract RCM; proprietors renting a dwelling for personal use were initially seen as liable under RCM without ITC, but a notification clarifies that the exemption applies where the proprietor rents in his personal capacity for use as residence and the renting is on his own account and not that of the proprietorship concern.</description>
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      <title>RCM Tax on residential property</title>
      <link>https://www.taxtmi.com/forum/issue?id=118061</link>
      <description>Renting of residential dwelling to a registered person can attract RCM; proprietors renting a dwelling for personal use were initially seen as liable under RCM without ITC, but a notification clarifies that the exemption applies where the proprietor rents in his personal capacity for use as residence and the renting is on his own account and not that of the proprietorship concern.</description>
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      <law>GST</law>
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