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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..... ers 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 that it is necessary in the .....

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..... ts 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. CBIC-190354/316/2022-TRU Section-CBEC] RAJEEV RANJAN, Under Se .....

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