Tax exemption power allows government to exempt goods or services generally or by special order, subject to conditions. The Government may, on the Council's recommendation, by notification exempt specified goods or services generally, absolutely or subject to conditions, and may exempt in individual exceptional cases by special order; it may insert explanations within one year to clarify notifications or orders, such explanations forming part of the original instrument, and Central Government notifications/orders under corresponding provisions are deemed to be issued under this Act; where an absolute exemption is granted, the registered supplier must 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.
Tax exemption power allows government to exempt goods or services generally or by special order, subject to conditions.
The Government may, on the Council's recommendation, by notification exempt specified goods or services generally, absolutely or subject to conditions, and may exempt in individual exceptional cases by special order; it may insert explanations within one year to clarify notifications or orders, such explanations forming part of the original instrument, and Central Government notifications/orders under corresponding provisions are deemed to be issued under this Act; where an absolute exemption is granted, the registered supplier must not collect tax in excess of the effective rate.
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