https://www.taxtmi.com/manuals?id=2853 Entry 12 exempts renting of residential dwelling for use as residence with limited exceptions where a registered person rents in personal capacity on own account; it excludes student residences, hostels, camps and paying-guest accommodations. Entry 12A (Notification No. 04/2024) adds an exemption for accommodation services meeting a value-based threshold and a minimum continuous-period requirement. The GST Council and notification provided retrospective regularisation for past supplies that meet Entry 12A conditions. Renting of non-residential immovable property is subject to reverse charge rules. en-us Mon, 12 Jun 2023 10:48:00 +0530 Sat, 06 Dec 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2853 Entry 12 exempts renting of residential dwelling for use as residence with limited exceptions where a registered person rents in personal capacity on own account; it excludes student residences, hostels, camps and paying-guest accommodations. Entry 12A (Notification No. 04/2024) adds an exemption for accommodation services meeting a value-based threshold and a minimum continuous-period requirement. The GST Council and notification provided retrospective regularisation for past supplies that meet Entry 12A conditions. Renting of non-residential immovable property is subject to reverse charge rules. Manuals GST Mon, 12 Jun 2023 10:48:00 +0530 https://www.taxtmi.com/manuals?id=2853