GST Notification No.15/2022-Central Tax (Rate)] Dated: 30th December, 2022

CBIC exempted following Supply vide Notification No 15/2022-Central Tax (Rate)] Dated: 30th December, 2022👇

Services by way of renting of residential dwelling to a registered person where,

• Such Registered Person (Recipient) is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and
• Such renting is on his own account and not that of the proprietorship concern.

Download Notification No.15/2022-Central Tax (Rate)] Dated: 30th December, 2022

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