Tax exemption power allows government to notify or order GST relief subject to conditions and clarifying explanations.

Government may, on the Council's recommendation, exempt specified goods or services by notification-absolutely or subject to conditions-with effect from a stated date, or grant exemption by special order in exceptional cases with stated circumstances. The Government may insert explanations into such instruments within one year to clarify scope, and Central Government notifications under the corresponding Central Act are deemed to be notifications under this Act. Where an exemption is granted absolutely, the registered supplier must not collect tax in excess of the effective rate on those supplies.

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