Question 22 - Does the model GST Law empower the competent government to exempt supplies from the levy of GST? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 22. Does the model GST Law empower the competent government to exempt supplies from the levy of GST?

Ans. Yes. Under Section 10 of the Model GST Law, the Central or the State Government, on the recommendation of the GST council can exempt the supplies from the levy of GST either generally or subject to conditions.