Exemptions on supply of services under UTGST Act - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017

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....December, 2022 G.S.R. 928(E).-In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) and (3) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 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 Gover....

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.... (i) the registered person is 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. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01st day of Ja....