Amendment in Notification No. 12/2017-State Tax (Rate) dated 29-06-2017 - 15/2022-State Tax (Rate) - Telangana SGST

GOVERNMENT OF TELANGANA Notification G. O. Ms. No. 109 Revenue (CT-II) Department (15/2022-State Tax (Rate)) , dated August 24, 2023. In exercise of the powers conferred by sub-sections (3) and (4) of section 9 , sub-section (1) of section 11 , sub-section (5) of section 15 and section 148 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State 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 amendments further to amend the notification No. 12/2017-State Tax (Rate), issued in G. O. Ms. No. 110, Revenue (CT-II) Department, dated the June 29, 2017, published in the Telangana Gazette Part-I, Extraordinary No. 191/A, dated the June 30, 2017, and as amended subsequently from time to time namely : In the said notification, (i) against Sl. 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) Sl. 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.