Notification No. 15/2022
Date: December 30, 2022
Subject: Amendment to Notification 12/2017–CT (Rate) clarifying exemption for renting of residential dwelling.
Description:
An Explanation is inserted under S. No. 12 clarifying that exemption applies where a proprietor rents a residential dwelling in personal capacity for own residence, even if registered under GST. Additionally, S. No. 23A is omitted. This resolves interpretational issues relating to GST on residential renting.
Issued for earlier notification?
Yes — amends Notification 12/2017–CT (Rate).
Other Notifications
28/2017
Late fee payable under section 47 is fully waived for registered persons who fai...
Read More17/2025
This notification adds clause (v) stating that local delivery services shall be ...
Read More04/2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. E...
Read More