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Heading 9972 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Services by way of renting of residential dwelling for use as residence 91 [ except where the residential dwelling is rented to a registered person ] . 113 [ 125 [ Explanation 1 ] . - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents 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. ] 126 [ Explanation 2.- Nothing contained in this entry shall apply to- (a) accommodation services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like. ] Definition (zx) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; ************** Notes: As amended vide notification no. 04/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as: Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence 91 [ except where the residential dwelling is rented to a registered person ] . 113 [ Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents 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. ] Definition (zx) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; ************* Notes: As amended vide NOTIFICATION NO. 15/2022 - Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023 , before it was read as, Services by way of renting of residential dwelling for use as residence 91 [ except where the residential dwelling is rented to a registered person ] . ************* Notes: As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Services by way of renting of residential dwelling for use as residence. Definition (zx) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;
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