Tax exemption power enables notification or special order exemptions for goods or services with conditional and clarifying explanations.

Power to grant exemption authorises the Government, on Council recommendation, to exempt specified goods or services generally by notification (absolute or conditional) or individually by special order in exceptional cases, to issue explanatory corrections within one year that operate as part of the original measure, to treat Central Government notifications/orders as operative under this Act, and to bar registered suppliers from collecting tax in excess of the effective rate where an absolute exemption applies.

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