Exemption power permits government to grant notified or special tax exemptions and to issue clarifying explanations later. The Government may, on the Council's recommendations, exempt specified goods or services generally by notification-absolutely or subject to conditions-or, in exceptional cases, grant exemptions by special order; it may later insert an explanation into such notification or order to clarify scope, and an absolute exemption prohibits a registered supplier from collecting tax above the effective rate on the exempt supply.