Section 6 IGST Act 2017 : Power to grant exemption from tax

By | April 22, 2017
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(Last Updated On: August 4, 2018)

Section 6 IGST Act 2017

[ Section 6 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ]

[ Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. vide Notification No. 25/2017-Integrated Tax (Rate) Dated the 21st September, 2017 ]

Section 6 IGST Act 2017 deals with Power to grant exemption from tax and is covered in CHAPTER III LEVY AND COLLECTION OF TAX

( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is an Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.)

Power to grant exemption from tax.

6. (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 20] at any time within one year of issue of the notification under sub-section (1) or order under sub-section (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 6 IGST Act 2017

20 Notification No 18/2018 Integrated Tax (Rate)  Dated 26 th July, 2018 Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017

19 Notification No 15/2018 Integrated Tax (Rate) Dated 26 th July, 2018 Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

18  Notification No 14/2018 Integrated Tax (Rate)  Dated 26 th July, 2018 Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

17 Notification No 13/2018  Integrated Tax (Rate) Dated 29th June, 2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.

16. Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018 vide  Notification No 11/2018 Integrated Tax (Rate) Dated 23rd March, 2018

15A seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions vide Notification No 44/2017 Integrated Tax (Rate) Dated 14th November, 2017

  1. Schedule of items exempts for inter-State supplies of goods vide  Notification No.2/2017-Integrated Tax (Rate) Dated 28th June, 2017 
  2. Concessional IGST rate for supplies to Exploration and Production notified vide Notification No.3/2017-Integrated Tax (Rate) Dated 28th June, 2017
  3. Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1) of IGST Act 2017 – Notification No.7/2017-Integrated Tax (Rate) Dated 28th June, 2017
  4. To notify the exemptions on supply of services under IGST Act vide Notification No. 9/2017-Integrated Tax (Rate) Dated 28th June, 2017
  5. Notification for Exemption from Integrated Tax to SEZ vide Notification No.15/2017-Integrated Tax (Rate) Dated 30th June 2017
  6. Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017  ( Exemption from Integrated Tax to SEZ ) Vide Notification No. 17/2017 -Integrated Tax (Rate) Dated 5th July, 2017
  7. IGST exemption to SEZs on import of Services by a unit/developer in an SEZ  vide Notification No. 18/2017 -Integrated Tax (Rate) Dated 5th July, 2017
  8. Seeks to amend notification No. 08/2017-IT(R) to reduce IGST 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 IGST @ 12% Vide Notification No 20/2017 Integrated Tax (Rate) Dtd 22nd Aug 2017
  9. Seeks to amend notification No. 09/2017-IT(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 Integrated Tax (Rate) Dtd 22nd Aug 2017
  10. Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services. vide Notification No. 24/2017-Integrated Tax (Rate) dated  the 21st September, 2017
  11. Exempt certain supplies to NPCIL vide Notification No 26/2017 Integrated Tax (Rate) Dated 21st September, 2017
  12. Exempting supply of services associated with transit cargo to Nepal and Bhutan vide Notification No 31/2017 Integrated Tax (Rate) Dated 29 th September, 2017
  13. Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018 vide Notification No. 32/2017 – Integrated Tax (Rate) dated 13th October, 2017

13A. Notification No 36/2017 Integrated Tax (Rate) Dated 13th October, 2017 Seeks to amend notification No. 2/2017-Integrated Tax (Rate)

14 Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions vide Notification No 41/2017 Integrated Tax (Rate) 23rd October, 2017

15 Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR vide Notification No 42/2017 Integrated Tax (Rate) Dated  27th October, 2017


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