Exemption power: Government may exempt goods or services from GST on Council recommendation, subject to conditions. The Government, on the Council's recommendation, may exempt specified goods or services generally by notification or in individual exceptional cases by special order; exemptions may be absolute or conditional and take effect from a specified date. The Government may insert explanations within one year that operate as part of the original notification or order and must consider any corresponding Central Government notification. Where an absolute exemption is granted, the registered supplier must not collect tax in excess of the effective rate on that supply.
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.
Exemption power: Government may exempt goods or services from GST on Council recommendation, subject to conditions.
The Government, on the Council's recommendation, may exempt specified goods or services generally by notification or in individual exceptional cases by special order; exemptions may be absolute or conditional and take effect from a specified date. The Government may insert explanations within one year that operate as part of the original notification or order and must consider any corresponding Central Government notification. Where an absolute exemption is granted, the registered supplier must not collect tax in excess of the effective rate on that supply.
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