Tax exemption power permits government to exempt goods or services by notification or special order, with clarifying explanations. The Government may, on the Council's recommendation, exempt goods or services generally by notification or in individual cases by special order; it may insert explanatory provisions within one year to clarify scope, central notifications under the corresponding central law are deemed issued under this Ordinance, and suppliers must not collect tax in excess of the effective rate where an absolute exemption applies.
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 permits government to exempt goods or services by notification or special order, with clarifying explanations.
The Government may, on the Council's recommendation, exempt goods or services generally by notification or in individual cases by special order; it may insert explanatory provisions within one year to clarify scope, central notifications under the corresponding central law are deemed issued under this Ordinance, and suppliers must not collect tax in excess of the effective rate where an absolute exemption applies.
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