Remission of tax on supplies found deficient in quantity
Section 11
Bill
LEVY OF, AND EXEMPTION FROM, TAX
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
11. Remission of tax on supplies found deficient in quantity
(1) The Central or a State Government may, by rules made under this sub-section, provide for remission of tax on such supplies which are found to be deficient in quantity due to any natural causes.
(2) Any rules made under sub-section (1) may, hav
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