Government power to exempt supplies from GST allows whole or partial relief subject to GST Council recommendation.

The GST framework empowers Central or State Governments to exempt supplies of goods or services, wholly or partly, in the public interest on the recommendation of the GST Council, subject to conditions; additionally, governments may grant special-order exemptions in exceptional circumstances, and exemptions under the Central GST Act are deemed to apply under corresponding State and UT GST Acts.

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