Exemption from tax: government may exempt specified goods or services by notification or special order, subject to conditions. Power to grant exemption from tax is vested in the Government, on Council recommendations, to exempt specified goods or services, wholly or partly, by notification or by special order in exceptional cases; explanations to clarify scope may be inserted within one year and Central Government notifications under the corresponding Central Act are deemed to be issued under this Act. Where an absolute exemption is granted, the registered supplier shall 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.
Exemption from tax: government may exempt specified goods or services by notification or special order, subject to conditions.
Power to grant exemption from tax is vested in the Government, on Council recommendations, to exempt specified goods or services, wholly or partly, by notification or by special order in exceptional cases; explanations to clarify scope may be inserted within one year and Central Government notifications under the corresponding Central Act are deemed to be issued under this Act. Where an absolute exemption is granted, the registered supplier shall not collect tax in excess of the effective rate.
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