Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017

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.....-In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, sub-section (1) and sub-section (3) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied tha....

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.... proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern."; (ii) S. No 24A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01st January, 2023. [F.No....