Clarification about GST on renting ---- The petitioner challenged the clause (A)(b) of the Notification No.04/2022-Central Tax (Rate) dated 13th July, 2022, whereby, the exemption granted by a previous Notification dated 28th July, 2017 for renting of residential accommodation is no longer available to tenants who are registered under GST. It is affecting those who are doing their business as a proprietary concern. The respondent counsel submitted a clarification stating that renting of a residential dwelling to a proprietor of a registered proprietorship firm who rents it in his personal capacity for use as his own residence and not for use in the course or furtherance of business of his proprietorship firm and such renting is on his own account and not that of the proprietorship firm, shall be exempt from tax under Notification No.04/2022-Central Tax (Rate) dated 13.07.2022. The clarification is accepted by this Court.

Held that:- The Hon’ble Court disposed the petition.