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SECTION 11 – POWER TO GRANT EXEMPTION (Section 11 of the Central Goods and Services Tax Act, 2017) 1. OBJECT OF SECTION 11 Section 11 gives power to the Government to grant exemption from GST in public interest. This helps reduce tax burden on essential goods and services. 2. BARE PROVISION (ALL CLAUSES) Section 11(1) Government may, on recommendation of GST Council, exempt goods or services from GST by issuing a notification . Exemption may be absolute or conditional Section 11(2) Government may issue a special order in exceptional cases to exempt goods or services. 3. TYPES OF EXEMPTION Absolute Exemption Mandatory exemption. No GST can be charged. Conditional Exemption Exemption allowed only if certain conditions are fulfilled. 4. DETAILED EXPLANATION IN EASY LANGUAGE Section 11 allows government to remove GST on certain goods/services. This is done to support public welfare to promote industries to reduce cost of essential items 5. SECTION 11(1) – ...