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<h1>Section 11 of the Delhi GST Act, 2017 allows tax exemptions on goods/services in public interest, based on Council's advice.</h1> The Delhi Goods and Services Tax Act, 2017, Section 11, 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 through notification or specifically by special order, based on recommendations from the Council. The government can clarify notifications or orders within a year of issuance. Notifications or orders issued under the Central Goods and Services Tax Act are considered applicable under this Act. If an absolute exemption is granted, suppliers cannot collect tax beyond the effective rate on the exempted goods or services.