https://www.taxtmi.com/notifications?id=139734 The notification clarifies that the exemption for renting of residential dwelling covers a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence, and only where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and its entries are omitted and the amendment takes effect from the 1st day of January, 2023. en-us Fri, 30 Dec 2022 00:00:00 +0530 Tue, 31 Jan 2023 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139734 The notification clarifies that the exemption for renting of residential dwelling covers a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence, and only where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and its entries are omitted and the amendment takes effect from the 1st day of January, 2023. Notifications GST - States Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139734