Power to grant exemption: Government may exempt goods or services from tax subject to conditions and clarifying explanations. The Government, on the recommendations of the Council, may by notification grant general exemptions for specified goods or services, absolutely or subject to conditions, or may by special order exempt particular supplies in exceptional cases; it may insert an explanation into any such notification or order within one year to clarify scope, and central notifications under the corresponding central provision are deemed to be notifications under this Act, while suppliers of absolutely exempted supplies must not collect tax in excess of the effective rate.