Exemption power permits government to exempt goods or services by notification or order, with conditions and clarifications. Government, on the Council's recommendation, may exempt specified goods or services by notification (absolute or conditional) or by special order for ... Summary
Exemption power permits government to exempt goods or services by notification or order, with conditions and clarifications.
Government, on the Council's recommendation, may exempt specified goods or services by notification (absolute or conditional) or by special order for exceptional cases; explanations may be inserted within one year to clarify scope, central notifications are deemed State notifications, and where an exemption is absolute the registered supplier must not collect tax beyond the effective rate.
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