https://www.taxtmi.com/notifications?id=139626 The notification inserts an explanation limiting the exemption for renting of residential dwelling to cases where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; S. No. 23A and related entries are omitted. The amendment takes effect from 01st January, 2023. en-us Fri, 30 Dec 2022 00:00:00 +0530 Mon, 02 Jan 2023 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139626 The notification inserts an explanation limiting the exemption for renting of residential dwelling to cases where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; S. No. 23A and related entries are omitted. The amendment takes effect from 01st January, 2023. Notifications GST - States Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139626