Exemption power under GST: government may notify or specially order conditional or absolute tax exemptions and clarify scope. The Government may exempt goods or services from CGST by notification (absolute or conditional) or by special order in exceptional cases, and may insert a clarificatory explanation into such instruments within one year; where an exemption is absolute the registered supplier shall not collect tax in excess of the effective rate on those supplies.
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 under GST: government may notify or specially order conditional or absolute tax exemptions and clarify scope.
The Government may exempt goods or services from CGST by notification (absolute or conditional) or by special order in exceptional cases, and may insert a clarificatory explanation into such instruments within one year; where an exemption is absolute the registered supplier shall not collect tax in excess of the effective rate on those supplies.
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