The Central Goods and Services Tax Act, 2017
CHAPTER III: LEVY AND COLLECTION OF TAX
Section 11: Power To Grant Exemption From Tax
Bare Act
(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therei… Read the complete text with KanoonGPT Pro.
Simplified Act
(1) If the government believes it's good for the public, they can announce, with advice from the Council, that certain goods or services (or both) won't have… Read the complete text with KanoonGPT Pro.
Explanation using examples
Imagine the government decides that due to a natural disaster, it i… Read the complete text with KanoonGPT Pro.
