N. No.15/2022 Central Tax RateFrom 01/01/2023No -GST is payable

N. No.15/2022 Central Tax Rate

From 01/01/2023

No GST is payable where the residential dwelling is rented to a registered person if it is rented it in his/her personal capacity for use as his/her own residence and on his own account and not on account of his business

Applicability of GST in renting a residential dwelling.