Where government is satisfied that it is necessary in the public interest to do so, it may, on the recommendation of the GST council, by special order in each case, under circumstances of an exceptional nature to be stat

CS Executive · Tax Laws and Practice · PYQS · December 2021
Where government is satisfied that it is necessary in the public interest to do so, it may, on the recommendation of the GST 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. Now what is the time limit for explanation by the government after exemptions are granted in the public interest?
(A) Within one year of issue by the Government
(B) Within two years of issue by the Government
(C) Within three years of issue by the Government
(D) Within four years of issue by the Government

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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