Tax exemption power allows government to exempt goods or services on Council recommendation, including special orders and clarifications. Government may, on the Council's recommendation, exempt specified goods or services by notification-absolutely or subject to conditions-or by special order in exceptional cases; it may insert clarificatory explanations within one year that operate as part of the original instrument; Central Government notifications/orders under the corresponding Central Act are deemed to be issued under this Act; an absolute exemption prevents the registered supplier from collecting tax in excess of the effective rate on such supplies.