Section 11 CGST Act 2017 – Power to grant exemption from tax

By | April 15, 2017
(Last Updated On: August 7, 2018)

Section 11 CGST Act 2017

[ Section 11 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 11 CGST Act 2017 relates with Power to grant exemption from tax and is covered in Chapter III – Levy and Collection of tax.

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Power to grant exemption from tax.

11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification [ Notes  below] , exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.

(2) Where the 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.

(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order , as the case may be, by notification [ Note 26] at any time within one year of issue of the notification under sub-section (1) or order under subsection (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.

Explanation.—For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.


Notification issued under Section 11 of CGST Act

29 Notification No 22/2018 Central Tax (Rate) Dated 6th August, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.

28 Notification No 21/2018 Central Tax (Rate)  Dated 26th July, 2018  : Concessional CGST rate on specified handicraft items

27 Notification No 19/2018 Central Tax (Rate) Dated 26th July, 2018 Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

26 Notification No 17/2018 Central Tax (Rate)  Dated 26th July, 2018 Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

25 Notification No 14/2018 Central Tax (Rate) Dated 26th July 2018 : exempt certain services under CGST

24 Notification No 13/2018 Central Tax (Rate) Dated 26th July, 2018  New CGST rates of various services

23. Notification No 12/2018 Central Tax (Rate)  Dated 29th June, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.

22 .Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018 vide Notification No 10/2018  Central Tax (Rate) Dated 23rd March, 2018

21A Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. vide Notification No 2/2018 Central Tax (Rate) Dated 25th January, 2018

21 CGST Rates on old and used motor vehicles vide Notification No 8/2018 Central Tax (Rate) Dated 25th January, 2018

20. Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B. vide Notification No 47/2017 Central Tax (Rate) Dated 14th November, 2017

19. Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. vide Notification No 46/2017 Central Tax (Rate) Dated 14th November, 2017

18. seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions  vide Notification No 45/2017 Central Tax (Rate) Dated 14th November, 2017

17. seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions vide Notification No 42/2017 Central Tax (Rate) Dated 14th November, 2017

16. Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. vide Notification No 40/2017 Central Tax (Rate) Dated 23rd October, 2017

15C Notification No 35/2017 Central Tax (Rate) dated 13th October, 2017 Seeks to amend notification No. 2/2017-Central Tax (Rate)

15B Notification No 31/2017 Central Tax (Rate)  Dated 13th October, 2017 Seeks to amend notification No. 11/2017-CT(R) 

15A Notification No 32/2017 Central Tax (Rate) Dated 13th October, 2017 Amended Notification No 12/2017 Central Tax Rate : CGST Exemption on Services

15. Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018 vide Notification No 38/2017 Central Tax (Rate) Dated 13th October, 2017

14A Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions  vide Notification No 28/2017 Central Tax (Rate) dated 22nd September, 2017

14. Exempting supply of services associated with transit cargo to Nepal and Bhutan Vide Notification No 30/2017  Central Tax (Rate) Dated 29th September, 2017

13. Exempt certain supplies to NPCIL vide Notification No 26/2017 Central Tax (Rate) dated New Delhi, the 21st September, 2017

12.Seeks to amend notification No. 12/2017-Central Tax (Rate) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017 Notification No 25/2017 Central Tax (Rate) Dated 21st September, 2017

11.Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services vide Notification No 24/2017 Central Tax (Rate) dated 21st September, 2017

10. Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. vide Notification No 21/2017 Central Tax (Rate) Dated 22nd Aug 2017

9.  Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6% Vide Notification No 20/2017 Central Tax (Rate) Dated 22nd August, 2017

8. No GST compensation cess under reverse charge on intra state supplies of second hand goods vide Notification No 04/2017 Compensation Cess (Rate)  Dated 20th July, 2017

7. Exemptions on supply of services under CGST Act vide Notification No. 12/2017-Central Tax (Rate) Dated 28th June, 2017

6. CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) of CGST Act 2017 Vide Notification No.10/2017-Central Tax (Rate) Dated  28th June, 2017

5. Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of CGST Act 2017 vide Notification No.9/2017-Central Tax (Rate) Dated  28th June, 2017

4 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) of CGST Act 2017 vide Notification No.8/2017-Central Tax (Rate) Dated  28th June, 2017

3. Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD of CGST Act 2017 vide Notification No.7/2017-Central Tax (Rate) Dated  28th June, 2017

2 .2.5% concessional CGST rate for supplies to Exploration and Production notified under Section 11 (1) of CGST Act 2017 vide Notification No.3/2017-Central Tax (Rate) Dated  28th June, 2017

1. CGST exempt goods notified under section 11 (1) of CGST Act 2017 vide Notification No.2/2017-Central Tax (Rate) Dated  28th June, 2017

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