Chapter III - Levy and collection of tax
Section 8
Section 8: Power to grant exemption from tax
Section 8 empowers the Central Government, on the GST Council’s recommendation, to grant general UTGST exemptions by notification or exceptional case-specific relief by special order.
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Need advice on Section 8?
This article is for general information. Refer to the Union Territory Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Key takeaways
General exemption
A notification can exempt specified goods or services wholly or partly, absolutely or subject to stated conditions, from its specified effective date.
Special order
Exceptional circumstances may support a separate case-specific order; a business should not treat another taxpayer’s order as a general exemption.
CGST linkage
A Central Government exemption notification or order under CGST Section 11 is deemed to apply under this UTGST provision.
General exemption
A notification can exempt specified goods or services wholly or partly, absolutely or subject to stated conditions, from its specified effective date.
Special order
Exceptional circumstances may support a separate case-specific order; a business should not treat another taxpayer’s order as a general exemption.
CGST linkage
A Central Government exemption notification or order under CGST Section 11 is deemed to apply under this UTGST provision.
Practical checklist
Do
- Locate the current exemption entry and effective date for the exact supply.
- Check all conditions, exclusions and later amendments before invoicing.
- Retain the notification or special order and evidence satisfying its conditions.
Frequently asked questions
Does a CGST Section 11 exemption have to be separately reissued for UTGST?
Section 8(4) deems the covered Central Government CGST notification or order to be issued under the UTGST Act. Confirm its precise scope and effective date.
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026