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Power to grant exemption from tax

Section 6 - Draft-Bills-Reports - LEVY AND COLLECTION OF TAX - MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016] - Section 6 - 6. (1) Any exemption granted by the Central Government on the recommendation of the .....

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provided otherwise. (2) If 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 notification, exempt generally either absolutely or subject to such conditions as ma .....

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e of the tax leviable thereon has been granted absolutely, the taxable 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 i .....

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) The Central 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 su .....

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