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Restrospective exemption from, or levy or collection of, central tax in certain cases.

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....of Finance (Department of Revenue) number G.S.R. 673(E), dated the 28th June, 2017, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017.),- (i) no central tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301)....

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