List of Exempted supply of services under the CGST Act - Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017

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..... (E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 9 , sub-section (1) and (3) of section 11 , 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 follow .....

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..... wn 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. [F. No. CBIC-190354/316/2022-TRU Section-CBEC] RAJEEV RANJAN, Under Secy. Note : The principal notification was .....

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