The Government being satisfied that in the public interest it is necessary so to do, it may on the recommendation of the Council grant exemption from tax as per section 11 of the CGST Act, 2017 as a general exemption and

CS Executive · Tax Laws · PYQS · December 2020
The Government being satisfied that in the public interest it is necessary so to do, it may on the recommendation of the Council grant exemption from tax as per section 11 of the CGST Act, 2017 as a general exemption and/or as a specific exemption. The general exemption under section 11(1) of the CGST Act, 2017 is granted by __________.
(A) notification
(B) special order
(C) general exemption order
(D) both by notification and special order

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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