The Commercial Taxes Department, Andhra Pradesh on February 11, 2023 has exempted following services from the taxes levied on inter state supply of services:
- Services by way of renting of a residential dwelling to a registered person where, –
(i) the registered person is the proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence,
(ii) such renting is on his own account and not that of the proprietorship concern.”;
The exemption previously given to services by way of access to a road or a bridge on payment of toll charges is revoked. These changes shall come into effect on January 01, 2023.