(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary
in the public interest so to do, it may, on the
recommendations of the Council, by special order in each
case, under circumstances of an exceptional nature to be
stated in such order, exempt from payment of tax any goods
or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or
expedient so to do for the purpose of clarifying the scope
or applicability of any notification issued under
sub-section (1) or order issued under sub-section (2),
insert an Explanation in such notification or order, as the
case may be, by notification at any time within one year of
issue of the notification under sub-section (1) or order
under sub-section (2), and every such Explanation shall have
effect as if it had always been the part of the first such
notification or order, as the case may be.
Explanation.-For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
Chapter I Preliminary
Section 1 : Short Title, Extent and Commencement
Chapter II Administration
Section 3 : Appointment of Officers
Chapter III Levy and Collection of Tax
Section 5 : Levy and collection of tax
Section 6 : Powers to grant exemption from tax
Chapter IV Determination of nature of supply
Section 8 : Intra state supply
Section 9 : Supplies in Territorial Waters
Chapter V Place of supply of goods or services or both
Section 11 : Place of supply of goods imported into, or exported from India
Section 12 : Place of supply of services where location of supplier and recipient is in India
Chapter VI Refund of integrated tax paid on supply of goods to tourist leaving India
Section 15 : Refund of integrated tax paid on supply of goods to tourist leaving India
Chapter VII Zero Rated Supply
Section 16 : Zero Rated Supply
Chapter VIII Apportionment of tax and settlement of funds
Section 17 : Apportionment of tax and settlement of funds
Section 18 : Transfer of input tax credit
Section 19 : Tax wrongfully collected and paid to Central Government or State Government
Chapter IX Miscellaneous
Section 20 : Application of provisions of Central Goods and Services Tax Act
Section 21 : Import of services made on or after the appointed day
Section 22 : Power to make rules
Section 23 : Power to make regulations
Section 24 : Laying of rules regulations and notifications
Section 25 : Removal Difficulties
3%, 5%, 18% GST items 26.7.2018
18% GST notification 10.11.2017
0%, 5%, 12% reduced on 10.11.17
IGST Rates reduced on 10.11.2017
3% & 0.25% GST Goods (Original)
18% GST Materials (Original List)
Compensation Cess Rates (Original)