Analysis of amendments in GST applicability on renting services of residential dwelling w.e.f. 18th July 2022

Ishan , Last updated: 18 July 2022  
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As per Entry 12 of Notification 12/2017- Central Tax Rate dated 28.6.2017, Services by way of renting of residential dwelling for use as residence is exempt. However, as per Notification No 05/2022- Central Tax (Rate) dated 13.7.2022, amendment has been made in Notification 13/2017- Central Tax (

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Attached File : 2873893_47470_applicability_of_rcm_on_renting_of_residential_dwelling_to_registered_person.pdf
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