Section 10, Union Territory Goods and Services Tax Act, 2017 [S28-A6W]

As at 7 September 2026. In force from 25 November 2017.

In Union Territory Goods and Services Tax Act, 2017 [A11-MVP]. This text from 25 November 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 10, Union Territory Goods and Services Tax Act, 2017 [S28-A6W]. Machine: S28-A6W.

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.

Defined terms in this text (0)

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Made under this section, or naming it (3)

Notification S.O. 1069(E), dated 14th July, 2021 [N12-M0H], 14 July 2021, in force. Recital: "In exercise of the powers conferred by section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do"

Notification S.O. 1716(E), dated 26th June, 2025 [N12-PE5], 26 June 2025, in force. Recital: "In exercise of the powers conferred by section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do"

Notification S.O. 3901(E), dated 24th March, 2019 [N12-JRW], 24 March 2019, in force. Recital: "In exercise of the powers conferred by section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do"

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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