Power to waive recovery of GST where a generally prevalent practice causes non levy or short levy through official notification.

The provision authorises the Government, satisfied that a generally prevalent practice led to non levy or short levy of central tax on specified supplies and that those supplies were liable to central tax or a higher central tax, to direct by notification that the whole or excess central tax shall not be required to be paid for those supplies, acting on the recommendation of the Council and publishing the direction in the Official Gazette.

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