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

 

Click here to know GST rate of your goods or service 

 

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.  

 

If you have any comments about Section 11 of CGST Act, 2017 explaining Power to grant exemption from tax, share below your thoughts:

 

Click here to know GST rate of your goods or service

 

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods? 

How to export goods from India?

Learn GST in regional language

Export benefit schemes in IndiaHow to import goods to India?  

Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017   

IGST Act,2017 Application of provisions   

CGST Act, Power of inspection, search and seizure  

Inspection of goods in movement, CGST Act, 2017   

Officers to assist proper officers, CGST Act   

Determination of tax not paid, CGST Act, 2017   

Tax wrongfully collected and paid to Central Government or State Government, CGST Act  

Recovery of tax, CGST Act, 2017   

GST rate for Beer, wine, rum, brandy, whisky, vinegar etc.  

GST for Animal Feed and Residues from Food Industries  

GST tariff rate for Tobacco, cigarettes, cheroots, tobacco products  

Tariff of GST for sale of Salt, plastering materials, cement, lime etc.  

Rate slab of GST for Slag, Ash and Ores in India  

Rate tariff of GST for mineral fuels, waxes, bituminous substance etc.  

GST for Inorganic chemicals in India  

Export procedures and documentation  

Validity of CPIN in GST Tax payments 

CPIN and Account name under GST tax payment 

Procedures of GST tax accepting bank 

Co-ordination of GSTN with RBI on GST payments 

The details of NEFT or RTGS form for GST payment 

How to pay GST through NEFT RTGS 

GST Payment through NEFT/RTGS from any bank (including other than authorized banks) 

Functions of Branch of Authorized bank under GST Tax collection 

Payment procedures in Triangular exports

Who is Stevedores
Who receives the amount of auctioned / resold imported unclaimed/un-cleared goods?
 

 Why demurrage/detention waiver period is required at destination for import 

Why do carriers balance weight and volume while charging freight amount in Exports?
 
Why does Palletization require?
 
Why labeling and marking in Export business?
The term FCL. What is FCL means
The term LCL. What does LCL mean?
Tips to exporters on Documentation

 

 



Comments


naveen jeengar : i paid rs 105 for a glass of normal buttermilk in Hotel Mewargarh, Udaipur Rajsthan. what should i do?

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers