https://www.taxtmi.com/notifications?id=139689 The amendment inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and the renting is on his own account and not that of the proprietorship concern; additionally S. No. 23A and its entries are omitted, and the changes take effect from the first day of January, 2023. en-us Tue, 10 Jan 2023 00:00:00 +0530 Thu, 19 Jan 2023 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139689 The amendment inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and the renting is on his own account and not that of the proprietorship concern; additionally S. No. 23A and its entries are omitted, and the changes take effect from the first day of January, 2023. Notifications GST - States Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139689