EXEMPTION FROM GST

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly, either absolutely or subject to conditions. Further, Government can exempt, under circumstances of an exceptional nature, by special order any goods or services or both. 1&2[As per Section 11A of the CGST Act, 2017 and Section 6A of the IGST Act, 2017, if the Government is satisfied that a practice was generally prevalent regarding levy or non-levy of Central tax or higher levy than what was b....