Power to grant exemption from tax, section 11 of CGST Act,2017.

 

section 11 of CGST Act,2017, Power to grant exemption from GST tax

 

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The below post explains about Power to grant exemption from tax under section 11 of CGST Act,2017.

 

Section 11 of CGST Act, 2017 explains Power to grant exemption from tax as below: (The amendments if any will also be updated here soon).

 

The extract of Section 11 of CGST Act,2017 quoted below:

 

Power to grant exemption from tax.

 

11. (1) Where the Government is satisfied that it is necessary in the public interest so

to do, it may, on the recommendations of the Council, by notification, exempt generally, either

absolutely or subject to such conditions as may be specified therein, goods or services or

both of any specified description from the whole or any part of the tax leviable thereon with

Power to grant exemption from tax, section 11 of CGST Act,2017.effect from such date as may be specified in such notification.

(2) Where the Government is satisfied that it is necessary in the public interest so to

do, it may, on the recommendations of the Council, by special order in each case, under

circumstances of an exceptional nature to be stated in such order, exempt from payment of tax

any goods or services or both on which tax is leviable.

(3) The Government may, if it considers necessary or expedient so to do for the

purpose of clarifying the scope or applicability of any notification issued under

sub-section (1) or order issued under sub-section (2), insert an explanation in such

notification or order, as the case may be, by notification at any time within one year of

issue of the notification under sub-section (1) or order under sub-section (2), and every

such explanation shall have effect as if it had always been the part of the first such

notification or order, as the case may be.

Explanation.––For the purposes of this section, where an exemption in respect of

any goods or services or both from the whole or part of the tax leviable thereon has been

granted absolutely, the registered person supplying such goods or services or both shall

not collect the tax, in excess of the effective rate, on such supply of goods or services or

both.

 

The above information clarifies about Power to grant exemption from tax under section 11 of CGST Act,2017.  

 

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