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    <title>Renting of Residential Dwelling - Impact of Tweaking the Exemptions on Industry</title>
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    <description>Amendments remove the exemption for renting residential dwelling to registered persons and place such supplies under the reverse charge mechanism, making supplies of residential dwellings to registered recipients taxable under RCM while retaining exemption in other tenant scenarios; the term residential dwelling remains undefined and prior guidance excludes hotels and similar temporary-stay places, and Schedule III employer-provided accommodation may remain exempt from forward-charge GST.</description>
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      <description>Amendments remove the exemption for renting residential dwelling to registered persons and place such supplies under the reverse charge mechanism, making supplies of residential dwellings to registered recipients taxable under RCM while retaining exemption in other tenant scenarios; the term residential dwelling remains undefined and prior guidance excludes hotels and similar temporary-stay places, and Schedule III employer-provided accommodation may remain exempt from forward-charge GST.</description>
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