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of <h1>Government Can Exempt Goods/Services from Tax Under Section 11 of Bihar GST Act 2017 for Public Interest</h1> Section 11 of the Bihar Goods and Services Tax Act, 2017, grants the government the authority to exempt goods or services from tax, either wholly or partially, if deemed necessary in the public interest. Such exemptions can be issued generally through notifications or specifically through special orders in exceptional cases, based on Council recommendations. The government may clarify the scope of these exemptions within a year by adding explanations. Notifications or orders issued by the Central Government under the Central GST Act are considered applicable under this Act. If an exemption is absolute, suppliers cannot collect tax beyond the effective rate.
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