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TMI Blog2022 (9) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... f a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or furtherance of business of his/her proprietorship firm and such renting is on his/her own account and not that of proprietorship firm shall be exempt from GST, is accepted by this Court and all the respondents are held bound by the same. Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, 2017 (GST). In the present writ petition, it has been averred that by way of the impugned notification dated 13th July, 2022, the exemption granted by a previous Notification dated 28th July, 2017 for renting of residential accommodation is no longer available to tenants who are registered under GST. It is further averred that this amendment is particularly affecting those who are do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clearly, where the residential dwelling is rented by a person who is the proprietor of a proprietorship firm in his personal capacity for use as his own residential dwelling, and such renting is not on account of its business i.e., not accounted for in the firms account but is on personal account, the exemption shall continue to be available to him. Similarly, where the residential dwelling is ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verred as under:- 3. The following is submitted for consideration of this Hon ble Court: a. The Government is bound to tax or exempt any supply of goods and services only on recommendations of the GST Council. b. Since the government is bound by the recommendations of the GST Council, a proposal to amend Notification No.04/2022 Central Tax (Rate) to bring in greater clarity rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.07.2022. Learned counsel for the respondent No.2 states that the said respondent shall also be bound by the aforesaid clarification. Consequently, the aforesaid clarification that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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