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Power to grant exemption from tax

Section 10 - Draft-Bills-Reports - LEVY OF, AND EXEMPTION FROM, TAX - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 10 - 10. (1) If the Central or a State Government is satisfied that it is necessary in the public inter .....

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r any part of the tax leviable thereon. Explanation.- Where an exemption under sub-section (1) in respect of any goods and/or services from the whole of the tax leviable thereon has been granted absolutely, the taxable person providing such goods and .....

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exempt from payment of tax, under circumstances of an exceptional nature to be stated in such order, any goods and/or services on which tax is leviable. (3) The Central or a State Government may, if it considers necessary or expedient so to do for t .....

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