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of <h1>Govt can exempt goods or services from tax under Jammu & Kashmir GST Act 2017, Section 11, based on public interest.</h1> The Jammu and Kashmir Goods and Services Tax Act, 2017, Section 11, grants the government the authority to exempt certain goods or services from tax, either wholly or partially, based on public interest and recommendations from the Council. Such exemptions can be general or specific, under exceptional circumstances. The government may clarify the scope of these exemptions within a year of issuance. When issuing exemptions, the government must consider similar notifications under the Central Goods and Services Tax Act. If an exemption is absolute, suppliers cannot collect tax beyond the effective rate.
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