Section 11(4) in Telangana Goods and Services Tax Act, 2017
(4)[ Any notification or order issued by the Central Government, on the recommendations of the Council, under sub-section (1) or under sub-section (2) of section 11 of the Central Goods and Services Tax Act, 2017, (Central Act No. 12 of 2017) (Central Act No. 12 of 2017) shall be deemed to be a notification or order issued under this Act.] [Substituted by Act 3 of 2019, (w.e.f. 01.07.2017).]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.CHAPTER - IV Time and Value of Supply
