Section - 11(2), CENTRAL GOODS AND SERVICES TAX ACT, 2017

Section - 11(2), CENTRAL GOODS AND SERVICES TAX ACT, 2017

Goods & Services Tax

Power to grant exemption from tax

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.