Tax exemption power permits government to exempt goods or services subject to council recommendation and specified conditions.

Section 11 empowers the Government, on Council recommendation and where public interest requires, to exempt goods or services generally by notification or individually by special order, subject to conditions or exceptional circumstances. It permits insertion of explanatory provisions within one year to clarify scope, treats corresponding Central notifications as effective under this Act, and provides that absolute exemptions prohibit registered suppliers from collecting tax above the effective rate on such supplies.

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