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<h1>Government Can Exempt Goods or Services from Tax Under Section 11 of Kerala GST Ordinance 2017</h1> Section 11 of the Kerala Goods and Services Tax Ordinance, 2017, grants the government the authority to exempt goods or services from tax, either fully or partially, based on public interest and Council recommendations. Exemptions can be general or specific, with conditions. The government can clarify notifications or orders within a year of issuance. Notifications or orders by the Central Government under the Central Goods and Services Tax Act, 2017, are recognized under this Ordinance. If an exemption is absolute, suppliers cannot collect tax beyond the effective rate on exempted goods or services.