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    <title>Power to grant exemption from tax</title>
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    <description>Power to grant tax exemption authorises the Central or a State Government, on the recommendation of the Council, to exempt specified goods and/or services absolutely or subject to conditions by notification where necessary in the public interest, and to exempt in exceptional cases by special order. An absolute exemption relieves the taxable person from paying tax. The Government may insert clarifying explanations within one year of issue, which operate as part of the original instrument, and notifications or orders take effect on issue for Gazette publication and must be posted on the departmental website.</description>
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      <description>Power to grant tax exemption authorises the Central or a State Government, on the recommendation of the Council, to exempt specified goods and/or services absolutely or subject to conditions by notification where necessary in the public interest, and to exempt in exceptional cases by special order. An absolute exemption relieves the taxable person from paying tax. The Government may insert clarifying explanations within one year of issue, which operate as part of the original instrument, and notifications or orders take effect on issue for Gazette publication and must be posted on the departmental website.</description>
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