Power to grant exemption allows government to exempt goods or services in public interest, with conditions and clarifications. The Government may, on the Council's recommendation, exempt specified goods or services from tax in the public interest by notification (absolutely or subject to conditions) or by special order in exceptional individual cases; it may insert explanatory clarifications within one year which operate retrospectively as part of the original instrument, central notifications are deemed effective under this Act, and absolute exemptions bar registered suppliers from collecting tax above the effective rate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to grant exemption allows government to exempt goods or services in public interest, with conditions and clarifications.
The Government may, on the Council's recommendation, exempt specified goods or services from tax in the public interest by notification (absolutely or subject to conditions) or by special order in exceptional individual cases; it may insert explanatory clarifications within one year which operate retrospectively as part of the original instrument, central notifications are deemed effective under this Act, and absolute exemptions bar registered suppliers from collecting tax above the effective rate.
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