Amendment in Notification No. 12/2017-STR explaining scope of exemption to renting of residential dwelling - 15/2022-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 31 st December,2022. Notification No. 15/2022-State Tax (Rate) No.GHN-82-GST-2022/S.11(1)(69)TH : - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) of section 11, subsection (5) of section 15 and section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-41) GST-2017/S.11(1) (7) -TH dated the 30th June, 2017 being Notification No. 12/2017-State Tax (Rate), namely:- In the said notification, (i) against S. No. 12, 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. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01st day of January, 2023. By order and in the name of Governor of Gujarat, (Yuvraj singh Jadeja) Section Officer Finance Department