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    <title>Amendment in Notification No. 12/2017-STR explaining scope of exemption to renting of residential dwelling</title>
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    <description>The amendment clarifies that the exemption for renting of residential dwelling applies where the registered person is the proprietor of a proprietorship concern and rents the residential 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; additionally, entry 23A and its related entries are omitted.</description>
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      <description>The amendment clarifies that the exemption for renting of residential dwelling applies where the registered person is the proprietor of a proprietorship concern and rents the residential 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; additionally, entry 23A and its related entries are omitted.</description>
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      <pubDate>Sat, 31 Dec 2022 00:00:00 +0530</pubDate>
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