Applicability and Exemption under Central Goods and Services Tax Act, 2017
Legal Service India

File your Caveat in Supreme Court INSTANTLY

Call Ph no:+9873629841
Legal Service India.com
  • Applicability and Exemption under Central Goods and Services Tax Act, 2017

    Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 & Central Goods and Services Tax Rules, 2017, Amendment Rules, 2017 and (Second Amendment) Rules, 2017

    Author Name:   lexcomply


    Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 & Central Goods and Services Tax Rules, 2017, Amendment Rules, 2017 and (Second Amendment) Rules, 2017

    Applicability and Exemption under Central Goods and Services Tax Act, 2017

    Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 & Central Goods and Services Tax Rules, 2017, Amendment Rules, 2017 and (Second Amendment) Rules, 2017

    Applicability:- It will be applicable on Individuals, HUF, Company, Firm, LLP, AOP, Co-operative society, Society, Trust etc. engaged in intra-State/inter-State supply of goods or services or both. Section 1(2) of CGST/IGST Act: It extends to the whole of India except the State of Jammu and Kashmir.

    Exemption :- Section 11

    (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. (A person who is exempted from registration under Section 23):

    (1) The following persons shall not be liable to registration, namely:––

    (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

    (b) an agriculturist, to the extent of supply of produce out of cultivation of land.

    (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.




    ISBN No: 978-81-928510-1-3

    Author Bio:   LexComply is a one-stop compliance management solution for practicing professionals and organization. It generates and send alerts for due date based, Ongoing and Event based compliances to the concerned official proactively. It serves as centralized repository of acts, rules, forms and other allied documents to make compliance efficient. It automates reminders, status reports, updates, task and compliance proof management. It also enables professionals to conduct Audit, Research,Due Diligence, Compliance Training and give opinion.
    Email:   amit.pandey@rsj.co.in
    Website:   https://lexcomply.com


    Views:  366
    Comments  :  

    How To Submit Your Article:

    Follow the Procedure Below To Submit Your Articles

    Submit your Article by using our online form Click here
    Note* we only accept Original Articles, we will not accept Articles Already Published in other websites.
    For Further Details Contact: editor@legalserviceindia.com



    File Your Copyright - Right Now!

    Copyright Registration
    Online Copyright Registration in India
    Call us at: 9891244487 / or email at: admin@legalserviceindia.com

    File Divorce in Delhi - Right Now!

    File Your Mutual Divorce -
    Call us Right Now at: 9650499965 / or email at: tapsash@gmail.com