Retrospective exemption from, or levy or collection of, central tax in certain cases.

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..... Ministry of Finance (Department of Revenue) number G.S.R. 673( E ), dated the 28th June, 2017, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under sub-section ( 1 ) of section 9 of the Central Goods and Services Tax Act, 2017, (12 of 2017) ( i ) no central tax shall be levied or collected in respect o .....

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..... . - Clause 130 of the Bill seeks to provide retrospective exemption from central tax on supply of fishmeal, during the period from the 1st day of July, 2017 up to 30th day of September, 2019 (both days inclusive). It further seeks to retrospectively levy central tax at the reduced rate of six per cent. on supply of pulley, wheels and other parts (falling under heading 8483) and .....

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