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<h1>Government Can Exempt Goods/Services from GST with Council's Recommendation Under Maharashtra GST Act 2017, Section 11</h1> The Maharashtra Goods and Services Tax Act, 2017, grants the government the authority to exempt certain goods or services from tax, either fully or partially, if deemed necessary in the public interest. Such exemptions require recommendations from the Council and are formalized through notifications or special orders. The government can provide clarifications on these exemptions within a year of issuance. Notifications or orders issued by the Central Government under the corresponding section of the Central GST Act are recognized under this Act. Suppliers must not collect tax beyond the effective rate when an absolute exemption is granted.