Section 11A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

Power to waive GST recovery where a general practice caused non-levy or short-levy, via notified exemption.

Where the Government is satisfied that a generally prevalent practice caused non levy or short levy of central tax on supplies that were nevertheless liable to tax or a higher tax, it may, on the Council's recommendation and by notification in the Official Gazette, direct that the whole or the excess of central tax payable in respect of those supplies shall not be required to be paid.