Tax exemption power allows government notifications or special orders to exempt supplies, with explanatory clarifications and collection limits.

The Government may, on Council recommendation, exempt specified goods or services generally by notification or in individual exceptional cases by special order; it may insert explanatory clarifications within one year that operate as part of the original instrument; central notifications under corresponding central law are deemed notifications under this Act; and where an absolute exemption is granted a registered supplier shall not collect tax in excess of the effective rate on those supplies.

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