Chapter III - Levy and collection of tax
Section 6
Section 6: Power to grant exemption from IGST
Section 6 gives the Government power to exempt specified goods or services from all or part of IGST in the public interest, on GST Council recommendations. A business must identify the operative notification or order and meet its conditions before claiming relief.
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Need advice on Section 6?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Introduction
The section is an enabling power, not a blanket exemption for any product or service. Subsection (1) concerns general notifications; subsection (2) allows a special order for exceptional circumstances in an individual case.
Key takeaways
General exemptions require notification
The Government may, on the Council's recommendation and in the public interest, notify full or partial exemption for specified goods or services, absolutely or subject to stated conditions.
Exceptional cases use a special order
A case-specific exemption under subsection (2) requires exceptional circumstances stated in the order; it cannot be inferred from a general category.
Apply the operative text and date
Check the exact notification/order, description, effective date, conditions and later amendments for the supply period before applying an IGST exemption.
General notification under subsection (1)
The Government can exempt a specified description of goods, services or both from the whole or part of IGST. The notification may make the relief absolute or conditional and specifies when it takes effect.
A supplier should match the actual supply to the notification's description and comply with each condition. An exemption power alone does not identify an exempt supply.
Special order under subsection (2)
Where exceptional circumstances exist, the Government can issue an order for a particular case. The order must state the exceptional circumstances, so a business should retain and apply the exact order rather than analogising from another taxpayer's case.
Clarifications and effective rate
Section 6 also permits a timely explanation clarifying the scope or application of its notification or order. For a practical decision, read the current IGST instrument and any applicable explanation alongside the statute.
Where an absolute exemption applies, the supplier must respect the effective tax treatment rather than collecting tax above the effective rate.
Practical checklist
Do
- Find the precise current IGST exemption notification or special order.
- Check supply description, conditions, effective date and later amendments for the transaction date.
- Retain records proving the conditions were met and the rate/exemption used on the invoice.
Frequently asked questions
Does Section 6 itself exempt my supply?
No. It empowers the Government to issue exemptions. The relevant current notification or special order determines whether a particular supply qualifies.
Can a partial exemption apply?
Yes. Subsection (1) permits exemption from the whole or any part of the IGST otherwise leviable, subject to the notification's terms.
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026