Govt. notified amendments in service exemption notification as per recommendations of 48th GST Council Meeting
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- Last Updated on 2 January, 2023
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Notification No. 15/2022-Central Tax (Rate), Dated 30-12-2022 and Notification No. 15/2022-Integrated Tax (Rate), Dated 30-12-2022
Notification No. 11/2017-Central Tax (Rate), dated 26-06-2017 i.e. notification providing exemption to specified services has been amended based on the recommendation of the 48th GST Council Meeting. Vide the given notification, the following changes have been made:
- An explanation has been inserted in Sl. No. 12 to provide that the exemption with respect to services by way of renting of the residential dwelling to a registered person would be available where a registered person, being a proprietor, rents the residential dwelling in his personal capacity for use as his own residence and such renting is on his own account and not that of the proprietorship concern
- Sl. No. 23A has been omitted providing the exemption to the services by way of access to a road or a bridge on payment of annuity has been withdrawnThe above amendments would be effective from 01-01-2023 and the corresponding amendments have been incorporated in IGST rate notification i.e. Notification No. 9/2017-Integrated Tax (Rate). Further, based on the recommendations of the 48th GST Council meeting, amendments have also been made in other notifications i.e. Notification No. 1/2017- Central Tax (Rate), Notification No. 2/2017-Central Tax (Rate) and Notification No. 4/2017 – Central Tax (Rate), all dated 28-06-2017.
Click Here To Read The Full Notification
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