Section 10, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-XV2]
As at 7 September 2026. In force from 25 March 2017.
10. Power to exempt.—The Central Government may, if it is satisfied that it is necessary in the public interest so to do, by notification, exempt any class of manufacturers from all or any of the provisions of this Act, subject to such conditions, if any, as may be specified in the notification.
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Made under this section, or naming it (2)
Notification S.O. 1748(E), dated 10th February, 2018 [N12-J8S], 10 February 2018, in force. Recital: "In exercise of the powers conferred by section 10 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (27 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do"
Notification S.O. 1108(E), dated 22nd December, 2024 [N12-P3Z], 22 December 2024, in force. Recital: "In exercise of the powers conferred by section 10 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (27 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do"
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