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IGST ACT, 2017
[Amended upto 2024]

CHAPTER III  -  LEVY AND COLLECTION OF TAX

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Summarize Section 6 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

Section 6 - Power to grant exemption from tax.

6. (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 a

For list of IGST exempt goods see Notification No. 2/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For concessional IGST rate for inter-state supplier of goods to specified petroleum and other explorations and production under various schemes see Notification No. 3/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For exemption to supplier of goods by the (CSD) under ministry of Defence to unit run canteen and supplier by CSD see Notification No. 7/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For IGST exempt service see Notification No. 9/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For exemption to all services imported by a unit or a developer in the special economic zone see Notification No. 18/2017 Integrated Tax (Rate) dated 5 Jul, 2017

For inter state supply of heavy water and nuclear fuels falling in chapter 28 by the department of atomic Energy to the nuclear power corporation of India Ltd see Notification No. 26/2017 Integrated Tax (Rate) dated 21 Sep, 2017

For exemption to inter state supply of taxable goods by a registered supplier to a registered receipt for export from so much of Integrated tax leviable thereon under section 5 of the IGSt act see Notification No. 41/2017 Integrated Tax (Rate) dated 23 Oct, 2017

For exemption to inter-state supplier of skimmed milk powder or concentrated milk for use in production of milk and not for further supply of skimmed milk powder or concentrated milk as such see Notification No. 30/2017 Integrated Tax (Rate) dated 22 Sep, 2017

For exemption on supply of goods to certain institutions see Notification No. 47/2017 Integrated Tax (Rate) dated 14 Nov, 2017

For partail exemption to inter state supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both see Notification No. 05/2018 Integrated Tax (Rate) dated 25 Jan, 2018

For exemption to inter state supplier of handicraft goods see Notification No. 22/2018 Integrated Tax (Rate) dated 26 Jul, 2018

For exemption to inter state supply of gold silver or platinum falling under chapter 71 when supplied by nominated agency under the scheme for export against supply by nominated agency as referred of the foreign trade policy see Notification No. 27/2018 Integrated Tax (Rate) dated 31 Dec, 2018

For Exemption to integrated tax leviable on supply of services imported into territory of india to the extent of aggregate of customs duties leviable on consideration declared under section 14(1) of customs act towards royalties and license fees included in transaction value see Notification No. 06/2018 Integrated Tax (Rate) dated 25 Jan, 2018

For Exemption on supply of goods by a retail outlets established in the departure area of an International airport beyond immigration counters to an outgoing International tourist see Notification No. 11/2019 Integrated Tax (Rate) dated 29 Jun, 2019

For exemption of goods supplied to the food and agricultural organisation of united nations see Notification No. 18/2019 Integrated Tax (Rate) dated 30 Sep, 2019

See