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Heading 9963 or Heading 9972 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Services by way of renting of residential dwelling for use as residence 91 [ except where the residential dwelling is rented to a registered person ] . 113 [ 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. ] ************* Notes: As amended vide NOTIFICATION NO. 15/2022 - Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023 , before it was read as, Services by way of renting of residential dwelling for use as residence 91 [ except where the residential dwelling is rented to a registered person ] . ************* Notes: As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Services by way of renting of residential dwelling for use as residence.
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