Tax exemption authority: Government may exempt goods or services in public interest subject to conditions or special orders. The Government, on the Council's recommendation, may exempt specified goods or services by notification or by special order in exceptional cases; it may insert an explanatory clarification within one year that takes effect as part of the original instrument, and Central Government notifications under the corresponding Central Act are deemed notifications under this Act. Where an exemption is absolute, the registered supplier shall not collect tax in excess of the effective rate on those 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 authority: Government may exempt goods or services in public interest subject to conditions or special orders.
The Government, on the Council's recommendation, may exempt specified goods or services by notification or by special order in exceptional cases; it may insert an explanatory clarification within one year that takes effect as part of the original instrument, and Central Government notifications under the corresponding Central Act are deemed notifications under this Act. Where an exemption is absolute, the registered supplier shall not collect tax in excess of the effective rate on those supplies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
