Section 11 of CGST Act, 2o17 Contains provisions which empowers government to grant exemptions from tax.
Section 11(4) of the Delhi SGST Act, 2017 has been reproduced below for reference, similar provisions exists in GST Acts of all states.
11(4) “Any notification issued by the Central Government, on the recommendations of the Council, under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act;”
On perusal of above provision it can safely be inferred that notification issued under Central act are applicable for provisions under SGST act as well
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