Tax exemption power allows government to grant or clarify GST exemptions, and limits suppliers from over collecting tax. The Government, on the Council's recommendation, may by notification grant general or conditional exemptions from whole or part of tax on specified goods or services, and may grant case specific exemptions by special order for exceptional circumstances; it may also issue clarifying explanations within one year that operate as part of the original notification or order. Where an exemption is absolute, the registered supplier shall not collect tax in excess of the effective rate on such supplies.
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 grant or clarify GST exemptions, and limits suppliers from over collecting tax.
The Government, on the Council's recommendation, may by notification grant general or conditional exemptions from whole or part of tax on specified goods or services, and may grant case specific exemptions by special order for exceptional circumstances; it may also issue clarifying explanations within one year that operate as part of the original notification or order. Where an exemption is absolute, the registered supplier shall not collect tax in excess of the effective rate on such supplies.
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