CMA Intermediate · Direct and Indirect Taxation · Exemption from Tax
Which provision of the IGST Act, 2017 gives the Government the power to exempt goods or services by special order in exceptional circumstances stated in the order?
Section 6(2) of the IGST Act, 2017 empowers the Government, on the Council's recommendations, to exempt goods or services by a special order in each case under exceptional circumstances stated in the order. Sub-section (1) covers general notifications instead.
- ASection 6(1)
- BSection 6(2)Correct
- CSection 6(3)
- DSection 24
Explanation
Section 6(2) of the IGST Act deals with special orders, made in each case in exceptional circumstances stated in the order. Section 6(1) is the general notification power, 6(3) is for Explanations, and section 24 deals with laying of notifications before Parliament.
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