As per Section 11 of CGST Act, 2017 where 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

As per Section 11 of CGST Act, 2017 where 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. However, if it considers necessary, the Government for clarifying the scope or applicability may insert an explanation in such order. State the time limit for insertion of an explanation by the Government in such order/notifications: