https://www.taxtmi.com/notifications?id=139617 The exemption for renting of residential dwelling at S. No. 12 is clarified to cover rentals to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and rents on his own account and not on account of the proprietorship concern; S. No. 23A is omitted. en-us Fri, 30 Dec 2022 00:00:00 +0530 Fri, 05 May 2023 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139617 The exemption for renting of residential dwelling at S. No. 12 is clarified to cover rentals to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and rents on his own account and not on account of the proprietorship concern; S. No. 23A is omitted. Notifications GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139617