https://www.taxtmi.com/notifications?id=139706 The notification inserts an explanation to S. No. 12 limiting the nil-rated 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, and omits S. No. 23A and related entries; the amendment is effective from the first day of January. en-us Tue, 17 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139706 The notification inserts an explanation to S. No. 12 limiting the nil-rated 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, and omits S. No. 23A and related entries; the amendment is effective from the first day of January. Notifications GST - States Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139706