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    <description>Governments, on the recommendation of the GST Council and when satisfied it is in the public interest, may by notification exempt specified goods and/or services wholly or partially, absolutely or subject to conditions; absolute exemptions relieve the supplier from tax liability. Case specific exemptions may be granted by special order for exceptional circumstances. Notifications and orders may be clarified by explanations within one year, take effect on specified dates, and must be published in the Official Gazette and on the departmental website. IGST exemptions follow the same principles mutatis mutandis.</description>
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