C<\/p>\n
11. (1) Where the Government is satisfied that it is necessary in the public interest so
\nto do, it may, on the recommendations of the Council, by notification, exempt generally, either
\nabsolutely or subject to such conditions as may be specified therein, goods or services or
\nboth of any specified description from the whole or any part of the tax leviable thereon with
\neffect from such date as may be specified in such notification.
\n(2) Where the Government is satisfied that it is necessary in the public interest so to
\ndo, it may, on the recommendations of the Council, by special order in each case, under
\ncircumstances of an exceptional nature to be stated in such order, exempt from payment of tax
\nany goods or services or both on which tax is leviable.
\n(3) The Government may, if it considers necessary or expedient so to do for the
\npurpose of clarifying the scope or applicability of any notification issued under
\nsub-section (1) or order issued under sub-section (2), insert an explanation in such
\nnotification or order, as the case may be, by notification at any time within one year of
\nissue of the notification under sub-section (1) or order under sub-section (2), and every
\nsuch explanation shall have effect as if it had always been the part of the first such
\nnotification or order, as the case may be.
\nExplanation.\u2013\u2013For the purposes of this section, where an exemption in respect of
\nany goods or services or both from the whole or part of the tax leviable thereon has been
\ngranted absolutely, the registered person supplying such goods or services or both shall
\nnot collect the tax, in excess of the effective rate, on such supply of goods or services or
\nboth.<\/p>\n
C 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole … Continue reading “Section 11 – Power to grant exemption from tax of CGST ACT 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/121"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=121"}],"version-history":[{"count":2,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/121\/revisions"}],"predecessor-version":[{"id":124,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/121\/revisions\/124"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}