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Under section 11, Central Goods and Services Tax Act, 2017 (68)

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Open at its own address /S10-6AE

Section 11, Central Goods and Services Tax Act, 2017 [S10-6AE]

As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 July 2017. No other text held.

Cite: Section 11, Central Goods and Services Tax Act, 2017 [S10-6AE]. Machine: S10-6AE.

11. Power to grant Exemption.—

(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.

(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.

(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.

Explanation .- For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.

Definitions recorded in this document

Read the recorded scope with each definition. A matching word alone does not establish applicability.

goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply

Made under this section, or naming it (70)

Notification No. 01/2019-Central Tax (Rate) [N10-F02], 29 January 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 2/2017-Central Tax (Rate) [N10-1C7], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 2/2018-Central Tax (Rate) [N10-9BC], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 02/2022-Central Tax (Rate) [N10-WDY], 31 March 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 02/2025-Central Tax (Rate) [N11-4XW], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 3/2017-Central Tax (Rate) [N10-1GT], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 03/2024-Central Tax (Rate) [N11-3E3], 12 July 2024, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 04/2019-Central Tax (Rate) [N10-G1K], 29 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 04/2023-Central Tax (Rate) [N10-Z08], 28 February 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 04/2025-Central Tax (Rate) [N11-531], 16 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 5/2018-Central Tax (Rate) [N10-9MQ], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 05/2021-Central Tax (Rate) [N10-T0W], 14 June 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 7/2018-Central Tax (Rate) [N10-9TB], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 7/2017-Central Tax (Rate) [N10-21H], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 7/2022-Central Tax (Rate) [N10-XMD], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 8/2017-Central Tax (Rate) [N10-24V], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 8/2018-Central Tax (Rate) [N10-9X5], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 08/2022-Central Tax (Rate) [N10-XQB], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 10/2018-Central Tax (Rate) [N10-A94], 23 March 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 9/2017-Central Tax (Rate) [N10-283], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 9/2018-Central Tax (Rate) [N10-A0P], 25 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 11 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 45/2017- Central Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1391(E), dated the 14th November, 2017, namely:- In the said notification, -"

Notification No. 9/2021-Central Tax (Rate) [N10-V1T], 30 September 2021, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 10/2017-Central Tax (Rate) [N10-0MP], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council"

Notification No. 10/2022-Central Tax (Rate) [N10-WYX], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 10/2023-Central Tax (Rate) [N11-01H], 26 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, on being satisfied that it is necessary in public interest so to do"

45 more.

Cited by (2)

Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 11".

Rule 130, Central Goods and Services Tax Rules, 2017 [S10-J12], 19 June 2017, Band A. "section 11".

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