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).