Section 11 – Power to grant exemption
Section 11 of CGST Act, 2017 – Power to Grant Exemption Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 11 (Effective Provisions) Section 11(1): Where the Government is satisfied that it is necessary in the public interest, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified, goods or services or both of any specified description from the whole or any part of the tax leviable thereon. Section 11(2): The Government may, if it considers necessary or expedient in the public interest, exempt by special order, under circumstances of an exceptional nature, any goods or services or both on which tax is leviable. 2. Objective of Section 11 Section 11 empowers the Government to grant exemption from CGST to specified goods or services in public interest. This provision enables: Relief to sp...