INDIA CODE

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Section 45, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8SF]

As at 6 September 2026. In force from 3 October 2017.

In Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [A11-MQE]. This text from 3 October 2017. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 45, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8SF]. Machine: S28-8SF.

45. 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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Section 45, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8SF]