Home List Manuals GSTGST Ready ReckonerMega Exemptions / GST on Specific Sectors This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Exemption in relation to Renting of Immovable Property [ Entry No. 12 ] - GST Ready Reckoner - GSTExtract Exemption Entry 12 Exemption in relation to Renting of immovable property Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person. Explanation - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (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.
|