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of <h1>Govt Can Exempt Goods or Services from Tax Under Integrated GST Act, 2017, Section 6, Based on Public Interest</h1> The Integrated Goods and Services Tax Act, 2017, Section 6, grants the government the power to exempt goods or services from tax, either fully or partially, if deemed necessary in the public interest. Such exemptions can be issued generally through notification or specifically by special order in exceptional circumstances, based on the Council's recommendations. The government can also clarify the scope of exemptions through explanations within a year of issuing the notification or order. If an absolute exemption is granted, suppliers cannot collect tax beyond the effective rate on the exempted goods or services.
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