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of <h1>Government Can Grant Tax Exemptions for Inter-State Supplies Based on Council Recommendations Under CGST Act</h1> The Central Government has the authority to grant tax exemptions for inter-State supply of goods and services based on recommendations from the Council, aligning with exemptions for intra-State supply under the CGST Act. These exemptions can be absolute or conditional and are issued through notifications or special orders, especially in exceptional cases. The government can clarify these exemptions within a year of issuance. Notifications and orders become effective upon publication in the Official Gazette or a specified later date and are accessible on the government's official website.
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