This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an explanation to clarify that exemption on renting of residential dwelling shall apply where a proprietorship concern rents the dwelling in the personal capacity of the proprietor for use as his own residence. It also omits a specified serial entry. The amendment removes interpretational issues and narrows the exemption appropriately.

Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).