Section 11
Power to grant exemption from tax.
GST
LEVY AND COLLECTION OF TAX
Section 11 of Central Goods And Services Tax Act, 2017
Power to grant exemption from tax.
\n11. (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 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.
\n(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the C<\/p>\n
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