Brief Outlay to Exemptions Under GST (Happy gst series 06) by CA Rajender arora
Exemption under GST is very critical considering its need and impact. Section 11 of CGST Act’ 2017 &
Section 6 of IGST Act Specify the power of Government to exempt any goods or service from tax. It’s
noteworthy that exemption from tax signifies that particular supply encompasses all the barrier and is
leviable to tax under GST Law.
1. What does law have to say about exemption?
CG/SG with GST Council
Recommendation-Exempts
Good/Service from tax
A. General Exemption:
By Issue of Notification in
official gazzete
Full Exemption
with or without
Condition
Partial Exemption
with or without
Condition
B. Special Exemption:
By Order for specified person in
exceptional situation
Full Exemption
2. What is the need for issue of exemption notification?
a. To support particular industry in regaining the market share back.
b. To provide basic essential goods or basic facility at low rate of tax.
c. To encourage trade and reduce dependence from procuring from outside India.
d. To work in line with other law for the time being enforce.
3. What are the major notification of exemption under GST?
For Goods: Notification 02/2017-CTR dated 28-06-2017
For Services: Notification 12/2017-CTR dated 28-06-2017
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