Section 11 – Power to Grant ExemptionSection 11 is contained in the Central Goods and Services Tax Act, 2017.While Section 9 levies GST, Section 11 gives the Government power to exempt goods or services from GST.
ЁЯМЯ Section 11 – Power to Grant Exemption Section 11 is contained in the Central Goods and Services Tax Act, 2017 . While Section 9 levies GST, Section 11 gives the Government power to exempt goods or services from GST . So legally: Section 9 → Imposes tax Section 11 → Removes or reduces tax 1️⃣ Textual Understanding of Section 11 Section 11(1) Government may: On recommendation of GST Council In public interest By notification Exempt goods or services Either absolutely or subject to conditions Important Elements: Public Interest Recommendation of GST Council Notification required May be absolute or conditional Section 11(2) Government may: In exceptional circumstances By special order Grant exemption This is used for rare, specific cases. 2️⃣ Meaning of “Public Interest” Public interest includes: Economic stability Relief during disasters Social welfare Support for poor sections Encouraging exports Example: During COVID, many medical suppli...