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Power to grant exemption from tax

Section 6 - Draft-Bills-Reports - LEVY AND COLLECTION OF TAX - Goods and Services Tax - Section 6 - 6. (1) Any exemption granted by the Central Government on the recommendation of the Council, under section 11 of the CGST Act in respect of intra-Stat .....

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t it is necessary in the public interest so to do, it may, on the recommendation of the Council, by notification, exempt generally either absolutely or subject to such conditions as may be specified in the notification, inter-State supply of goods an .....

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able person providing such goods and/or services shall not pay the tax on such goods and/or services. (3) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendation of the Council, by .....

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