Power to grant tax exemption allows government to exempt goods or services by notification or special order with clarifying explanations. The Government, on the Council's recommendation, may exempt specified goods or services wholly or partly by notification or by special order in exceptional individual cases, and may insert explanations within one year to clarify scope; Central Government notifications under the corresponding Central Act are deemed to be issued under this Act; where an exemption is absolute, a registered supplier must not collect tax in excess of the effective rate.