CBIC notifies that residential premises rented to registered persons will be exempt from GST liability beginning January 1, 2023, provided the dwelling unit is rented to a registered person in personal capacity and for non-commercial use, in accordance with GST Council recommendations.
CBIC Central Tax Rate Notification 15/2022 dt. 30/12/2022: GST-free Residential Renting for Personal use from 01/01/2023
CBIC Integrated Tax Rate Notification 15/2022 dt. 30/12/2022: GST-free Residential Renting for Personal use from 01/01/2023
CBIC UT Tax Rate Notification 15/2022 dt. 30/12/2022: GST-free Residential Renting for Personal use from 01/01/2023
As a result, CBEC Notifications relating to GST-Exempt Services, namely 12/2017 Central Tax Rate, 9/2017 Integrated Tax Rate, and 12/2017 UT Tax Rate, all dated 28/06/2017, have been amended.