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    <title>Amendment In Notification (12/2017) No. FD 48 CSL 2017, dated the 29th June, 2017</title>
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    <description>The exemption for renting of residential dwelling is clarified to cover services by a registered person who is proprietor of a proprietorship concern and rents the dwelling in his personal capacity for use as his own residence, provided such renting is on his own account and not that of the proprietorship concern; additionally, S. No.23A and its entries are omitted, with the amendment taking effect from the notification&#039;s stated operative date.</description>
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      <description>The exemption for renting of residential dwelling is clarified to cover services by a registered person who is proprietor of a proprietorship concern and rents the dwelling in his personal capacity for use as his own residence, provided such renting is on his own account and not that of the proprietorship concern; additionally, S. No.23A and its entries are omitted, with the amendment taking effect from the notification&#039;s stated operative date.</description>
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