Tax exemption power allows government to exempt goods or services by notification or special order, limiting supplier collection. The Government, on the Council's recommendation and in the public interest, may exempt specified goods or services from whole or part of tax by notification (absolute or conditional) or by special order in exceptional cases; it may issue explanatory notifications within one year which operate as part of the original instrument; Central Government notifications on the Council's recommendation are deemed notifications under this Act; and where an exemption is absolute the registered supplier must not collect tax in excess of 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.
Tax exemption power allows government to exempt goods or services by notification or special order, limiting supplier collection.
The Government, on the Council's recommendation and in the public interest, may exempt specified goods or services from whole or part of tax by notification (absolute or conditional) or by special order in exceptional cases; it may issue explanatory notifications within one year which operate as part of the original instrument; Central Government notifications on the Council's recommendation are deemed notifications under this Act; and where an exemption is absolute the registered supplier must not collect tax in excess of the effective rate.
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