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of <h1>Section 10: Government Can Exempt Goods/Services from Tax for Public Interest with Council's Recommendation</h1> Section 10 of the Model GST Law grants the Central or State Government the power to exempt goods and/or services from tax, either absolutely or conditionally, if deemed necessary in the public interest and upon the Council's recommendation. Exemptions can be general or specific, with special orders for exceptional cases. The government may clarify the scope of exemptions within a year of issuance. Notifications and orders become effective upon publication in the Official Gazette and are accessible on the respective government's official website.
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