Power to grant exemption from tax section 11

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..... as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. (2) 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 special order in each case, under circumstances of .....

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..... h from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both. In other words : An exemption may be conditional or absolute. When exemption has been granted absolutely, i.e. it is not subjected to any condition or .....

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..... (Rate), dt.28-Jun-2017 ] 3. Conditional, partial exemption : These exemptions are provided on some conditions/ limitations. For example., Notification No. 08/ 2017-Central Tax (Rate), dt. 28-Jun-2017 provided exemptions from payment of tax under reverse charge in case of intra-State supplies of goods or services or both received by a registered person from an unregistered person - Manuals - Read .....

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