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<h1>Government Empowered to Exempt Goods/Services from Tax Under Section 11 of Puducherry GST Act 2017 in Public Interest</h1> Section 11 of the Puducherry Goods and Services Tax Act, 2017, grants the Government the authority to exempt goods or services from tax, either wholly or partially, if deemed necessary in the public interest. This can be done generally or under exceptional circumstances, based on the Council's recommendations. The Government may clarify the scope of such exemptions within a year of issuance by adding explanations to the notifications or orders. Notifications or orders issued by the Central Government under the Central Goods and Services Tax Act are considered applicable under this Act. Suppliers cannot collect tax beyond the effective rate on exempted supplies.