Saturday, 7 January 2017

Section-11. Power to grant exemption from tax

                   Section-11.                        Power to grant exemption from tax


(1) If the Central or a State 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 may be
specified in the notification, goods and/or services of any specified description
from the whole or any part of the tax leviable thereon with effect from the date
of issue of notification or any date subsequent thereto as may be specified in the
said notification.

Explanation.- Where an exemption 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/or services shall not pay the tax on such goods
and/or services.

(2) If the Central or a State Government is satisfied that it is necessary in the public
interest so to do, it may, on the recommendation of the Council, by special order
in each case, 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 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 such notification or order, as the case may be, by notification at
any time within one year of issue of the notification under sub-section (1) or
order under sub-section (2), and every such explanation shall have effect as if it
had always been the part of the first such notification or order, as the case may
be.

(4) Every notification issued under sub-section (1) or sub-section (3) and every order
issued under sub-section (2) shall

(a) unless otherwise provided, come into force on the date of its issue by the Central
or a State Government for publication in the Official Gazette or from any date
subsequent to the date of its issue as may be specified therein; and

(b) be made available on the official website of the department of the Central or a
State Government.


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