[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION
(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 15/2022 -Integrated Tax (Rate)
New Delhi, 30th December, 2022

G.S.R......(E).-In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5,
subsection (1) and sub-section (3) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public
interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017-Integrated Tax
(Rate), dated the 28th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i)
vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:-

In the said notification,
(i) against S. No. 13, in column (3), after the entry, the following explanation shall be inserted, namely: -
“Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of
renting of residential dwelling to a registered person where, –

(iii) the registered person is proprietor of a proprietorship concern and rents the residential
dwelling in his personal capacity for use as his own residence; and

(iv) such renting is on his own account and not that of the proprietorship concern.”;

(ii) S. No 24A and the entries relating thereto, shall be omitted.

2. This notification shall come into force with effect from the 01st January, 2023.

[F.No. CBIC-190354/316/2022-TRU Section-CBEC]
(Rajeev Ranjan)
Under Secretary

Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification no. 9/2017 -
Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last
amended vide notification no. 04/2022 - Integrated Tax (Rate), dated the 13th July, 2022 published in the official
gazette vide number G.S.R. 545(E), dated the 13th July, 2022.