https://www.taxtmi.com/article/detailed?id=11279 Section 11 of the CGST Act empowers the Central Government, on GST Council recommendation, to grant or withdraw tax exemptions by notification or special order (with clarifying explanations within one year); suppliers given absolute exemption shall not collect tax above the effective rate. Exempt supply includes nil rated, wholly exempt, and non taxable supplies. The grant or withdrawal of exemptions is a policy discretion subject to limited judicial review and does not obligate continuation of pre GST exemptions; promissory estoppel will not ordinarily restrain withdrawal made in public interest. en-us Tue, 04 Apr 2023 10:31:17 +0530 Tue, 04 Apr 2023 10:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11279 Section 11 of the CGST Act empowers the Central Government, on GST Council recommendation, to grant or withdraw tax exemptions by notification or special order (with clarifying explanations within one year); suppliers given absolute exemption shall not collect tax above the effective rate. Exempt supply includes nil rated, wholly exempt, and non taxable supplies. The grant or withdrawal of exemptions is a policy discretion subject to limited judicial review and does not obligate continuation of pre GST exemptions; promissory estoppel will not ordinarily restrain withdrawal made in public interest. Articles Goods and Services Tax - GST Tue, 04 Apr 2023 10:31:17 +0530 https://www.taxtmi.com/article/detailed?id=11279