Remission of tax on supplies found deficient in quantity

Section 11 – Draft-Bills-Reports – LEVY OF, AND EXEMPTION FROM, TAX – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 11 – 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, having regard to the nature of the supply,

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