Tax exemption power permits government to exempt goods or services on Council recommendation and set conditions. The Government may, on the recommendations of the Council, by notification, exempt generally, absolutely or subject to conditions, goods or services or both from whole or part of the tax with effect from a specified date; it may by special order in exceptional cases exempt specified goods or services. The Government may insert explanations within one year to clarify scope which operate as part of the original instrument. Central Government notifications under the corresponding Central Act are deemed notifications under this Act. Where an exemption is absolute, the registered supplier shall not collect tax in excess of the effective rate.