<h1>GST Exemption on Residential Rentals: Conditions and Exclusions Explained; Includes Amendments and Notification Dates.</h1> The exemption from GST for services related to renting residential dwellings for use as residences, with certain conditions. The exemption does not apply when the dwelling is rented to a registered person unless the registered person is a proprietor renting for personal residence and not for business purposes. The exemption also excludes accommodation services for students and similar arrangements like hostels or camps. The definition of 'renting in relation to immovable property' includes various forms of granting access or use of property, with or without transferring possession. Amendments to the provisions are noted with specific notification dates.