Section 11 of CGST Act

Power to grant Exemption from Tax

 

Enforced with effect from 1-7-2017.

Section11(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.

 

Section 11(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.

 

Section 11(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.

 

 

• For list of CGST exempt goods (Nil rated goods), see Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017.

 

• For concessional CGST rate for intra-State supplies of goods to specified petroleum & other explorations & productions under various Schemes, see Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017.

 

• For exemption to supplies of goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and supplies of goods by CSD/Unit Run Canteens to authorised customers, see Notification No. 7/2017-Central Tax (Rate), dated 28-6-2017.

 

• For CGST exemption in case of intra-State supplies of goods or services or both received by a registered person from a supplier, who is an unregistered person, see Notification No. 8/ 2017-Central Tax (Rate), dated 28-6-2017.

 

• For exemption to intra-State supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier, see Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017.

 

• For exemption to intra-State supplies of second-hand goods received by a registered person from an unregistered supplier, see Notification No. 10/2017-Central Tax (Rate), dated 28-6-2017.

 

• For CGST exempt Services (Nil rated services), see Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017.

 

• For Intra-State supply of heavy water and nuclear fuels falling in Chapter 28 by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd., see Notification No. 26/2017-Central Tax (Rate), dated 21-9-2017.

 

• For exemption to intra-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the Central Tax leviable thereon under section 9 of the CGST Act, as is in excess of the amount calculated at the rate of 0.05 per cent, see Notification No. 40/2017-Central Tax (Rate), dated 23-10-2017.

 

• For exemption on supply of goods to certain institutions, see Notification No. 45/2017-Central Tax (Rate), dated 14-11-2017.

 

• For partial exemption to intra-State supply of services by way of grant of licenses or lease to explore or mine petroleum crude or natural gas or both, see Notification No. 5/2018-Central Tax (Rate), dated 25-1-2018.

 

• For exemption from tax on intra-State supplies of goods falling under Heading No. 8703, see Notification No. 8/2018-Central Tax (Rate), dated 25-1-2018.

 

• For exemption to intra-State supplies of Handicraft Goods, see Notification No, 21/2018- Central Tax ( Rate), dated 26-7-2018.

 

• For exemption to intra-State supply of gold, silver or platinum falling under Chapter 71 when supplied by Nominated Agency under the scheme for "Export Against Supply by Nominated Agency as referred to in paragraph 4.41 of the Foreign Trade Policy, see Notification No. 26/ 2018-Central Tax (Rate), dated 31-12-2018.
• For notified rate of tax to be levied on specified first intra-State supplies of goods or services, see Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019.

 

• For exemption of goods supplied to Food and Agricultural Organisation of the United Nations (FAO), see Notification No. 19/2019-Central Tax (Rate), dated 30-9-2019.

 

• For exemption to specified goods, see Notification No. 5/2021-Central Tax (Rate), dated 14-6-2021.

 

• For exemption from CGST on specified goods, see Notification No. 12/2021-Central Tax (Rate), dated 30-9-2021.

 

• For exemption from Central Tax on intra-State supplies of specified goods, see Notification No. 2/2022-Central Tax (Rate), dated 31-3-2022.

 

• For supplies which shall be treated neither as supply of goods nor supply of services, see Notification No. 11/2017-Integrated Tax (Rate), dated 28-6-2017.

 

• For exemption from compensation cess to intra-State supplies of second-hand goods received by a registered person from an unregistered supplier, see Notification No. 4/2017-Compensation Cess (Rate), dated 20-7-2017.

 

• For exemption on goods and services compensation cess on supply of goods by a Retail Outlets established in the departure area of an International Airport beyond Immigration Counters to an outgoing International Tourist, see Notification No. 1/2019-Compensation Cess (Rate), dated 29-6-2019.

 

• For exemption from levy of Service Tax/GST on disbursement of Viability GAP Funding (VGF) to Selected Airline Operators (SAOs) for a specified period from date of commencement of operations of Regional Connectivity Scheme (RCS) airport as notified by Ministry of Civil Aviation, see Notification No. GSR 1470(E), dated 30-11-2017.
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• For exemption to GST on disbursement of Viability Gap Funding (VGF) to Selected Airline Operators (SAOs) for a period of one year from date of commencement of operations of Regional Connectivity Scheme (RCS) airport as notified by Ministry of Civil Aviation, see Notification No. GSR 751(E), dated 7-8-2018.