Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 - 15/2022 - Integrated GST (IGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 15/2022 - Integrated Tax (Rate) New Delhi, the 30th December, 2022 G.S.R. 927(E). -In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5 , sub-section (1) and sub-section (3) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:- In the said notification, (i) against S. No. 13, in column (3), after the entry, the following explanation shall be inserted, namely: - 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. ; (ii) S. No 24A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01st January, 2023. [F.No. CBIC-190354/316/2022-TRU Section-CBEC] RAJEEV RANJAN, Under Secy. Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification no. 9/2017 - Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification no. 04/2022 - Integrated Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 545(E), dated the 13th July, 2022.