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CMA Intermediate · Direct and Indirect Taxation · Exemption from Tax

Under the CGST Act, 2017, on whose recommendation can the Government issue a notification exempting goods or services generally from the whole or part of the tax leviable?

The Government can issue a general exemption notification only on the recommendations of the GST Council, and only when it is satisfied that the exemption is necessary in the public interest, as provided in section 11(1) of the CGST Act, 2017.

  1. AOn the recommendations of the GST CouncilCorrect
  2. BOn the recommendations of the Comptroller and Auditor General
  3. COn the recommendations of the Appellate Tribunal
  4. DOn the recommendations of the jurisdictional Commissioner

Explanation

Section 11(1) allows the Government to exempt goods or services generally by notification only when satisfied that it is necessary in the public interest and on the recommendations of the Council. None of the other bodies has this role under the section.

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