Tax exemption power permits government to exempt specified goods or services for public interest following council recommendation.

Power to grant exemption from tax authorises the Government, on the Council's recommendation, to exempt specified goods and/or services from whole or part of the tax in the public interest by notification or by special order in exceptional cases, allows clarifying explanations within one year that have retrospective effect, deems Central Government notifications under corresponding central law to operate under this Act, and prevents registered suppliers from collecting tax in excess of the effective rate where an exemption is absolute.

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