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Which pair of provisions authorises exemption by special order in an individual case under the CGST and IGST Acts, respectively?

Question and options

Which pair of provisions authorises exemption by special order in an individual case under the CGST and IGST Acts, respectively?

  1. CGST Section 16(1) and IGST Section 7(1)

  2. CGST Section 9(1) and IGST Section 5(1)

  3. CGST Section 11(1) and IGST Section 6(1)

  4. CGST Section 11(2) and IGST Section 6(2)

Answer and explanation

Correct answer: D - CGST Section 11(2) and IGST Section 6(2)

Section 11(2) of the CGST Act, 2017 and section 6(2) of the IGST Act, 2017 allow the Government, on the Council's recommendation and in circumstances of an exceptional nature stated in the order, to exempt any goods or services by special order. Sub-section (1) of each section is the general exemption by notification.

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