Tax exemption power: government may exempt goods or services by notification or special order, with clarifying explanations. Government, on the Council's recommendation and in the public interest, may exempt specified goods or services wholly or partly by notification or, in exceptional cases, by special order; it may insert explanations within one year to clarify scope, and Central Government notifications under the corresponding central provision are deemed notifications under this Act. Where an exemption is absolute, registered suppliers must 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: government may exempt goods or services by notification or special order, with clarifying explanations.
Government, on the Council's recommendation and in the public interest, may exempt specified goods or services wholly or partly by notification or, in exceptional cases, by special order; it may insert explanations within one year to clarify scope, and Central Government notifications under the corresponding central provision are deemed notifications under this Act. Where an exemption is absolute, registered suppliers must not collect tax in excess of the effective rate on such supplies.
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