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    <title>Power to grant exemption from tax.</title>
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    <description>State Government may, on the Council&#039;s recommendation and in the public interest, exempt specified goods or services by notification either absolutely or with conditions, or grant case-specific exemptions by special order for exceptional circumstances; it may insert explanatory clarifications within one year which operate as part of the original notification or order, central notifications under the corresponding Central Act are deemed notifications under this Act, and suppliers must not collect tax beyond the effective rate where absolute exemption is granted.</description>
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      <description>State Government may, on the Council&#039;s recommendation and in the public interest, exempt specified goods or services by notification either absolutely or with conditions, or grant case-specific exemptions by special order for exceptional circumstances; it may insert explanatory clarifications within one year which operate as part of the original notification or order, central notifications under the corresponding Central Act are deemed notifications under this Act, and suppliers must not collect tax beyond the effective rate where absolute exemption is granted.</description>
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