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    <title>Power to grant exemption from tax.</title>
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    <description>Section 11 enables the Government, on the recommendations of the Council and in public interest, to exempt goods, services or both from tax by notification, either generally or in exceptional cases by special order. The exemption may be absolute or subject to conditions, and the Government may later insert an explanation to clarify the scope or applicability of the notification or order within one year of issue. Where the exemption is absolute, the registered supplier must not collect tax beyond the effective rate.</description>
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