While the government and citizens countdown the implementation of the Goods and Services Tax (GST) which begins across the country on Friday, July 1, a provision of the GST law empowers the Central and the state governments to exempt supplies from the levy of GST in public interest.
The Central or state governments can exempt either wholly or partly the supplies of goods and services from the levy of GST subject to certain conditions, the GST law says.
The exemption from levy should, however, be in public interest and should be done on the recommendation of the GST Council which is a constitutional body under GST.
The government can also exempt, under special circumstances, by special order any goods and services from GST.
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