Which pair of provisions authorises a general exemption notification under the CGST and IGST Acts, respectively?
Question and options
Which pair of provisions authorises a general exemption notification under the CGST and IGST Acts, respectively?
CGST Section 10(1) and IGST Section 5(1)
CGST Section 16(1) and IGST Section 7(1)
CGST Section 11(2) and IGST Section 6(2)
CGST Section 11(1) and IGST Section 6(1)
Answer and explanation
Correct answer: D - CGST Section 11(1) and IGST Section 6(1)
Section 11(1) of the CGST Act, 2017 and section 6(1) of the IGST Act, 2017 let the Government, on the GST Council's recommendation, exempt goods or services generally by notification. Sub-section (2) of each section is the power to exempt by special order in an individual case.
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