Exemption from tax: government may exempt goods or services by notification or special order, restricting supplier collection. The Government, on the Council's recommendation, may exempt specified goods or services from whole or part of the tax by notification, either absolutely or subject to conditions, and may grant case specific exemptions by special order in exceptional circumstances. It may insert an Explanation into a notification or order within one year to clarify scope, and where an exemption is absolute a registered supplier shall not collect tax in excess of the effective rate.