Government notification power enables exclusion of specified goods from integrated tax based on Council recommendations. The amendment adds a proviso empowering the Government, on the recommendations of the Council, to notify goods 'other than the goods as may be notified by the Government on the recommendations of the Council' for exclusion from integrated tax on goods, thereby enabling exclusion of specified goods from the integrated tax by Government notification following Council recommendation.
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.
Government notification power enables exclusion of specified goods from integrated tax based on Council recommendations.
The amendment adds a proviso empowering the Government, on the recommendations of the Council, to notify goods "other than the goods as may be notified by the Government on the recommendations of the Council" for exclusion from integrated tax on goods, thereby enabling exclusion of specified goods from the integrated tax by Government notification following Council recommendation.
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