POSITION PRIOR TO JULY 18, 2022 Prior to July 18, 2022, “services by way of renting of residential dwelling for use as residence” were exempt from the levy of GST. [Please refer to Entry No. 12 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017]. In simple words, exemption was available for services of renting, if the … Continue reading GST on Renting of “Residential Dwelling” under various scenarios prior to and effective from July 18, 2022