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    <title>Power to grant exemption from tax.</title>
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    <description>The Government, on the Council&#039;s recommendation and in the public interest, may exempt specified goods or services from whole or part of tax by notification (absolute or conditional) or by special order in exceptional cases; it may issue explanatory notifications within one year which operate as part of the original instrument; Central Government notifications on the Council&#039;s recommendation are deemed notifications under this Act; and where an exemption is absolute the registered supplier must not collect tax in excess of the effective rate.</description>
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      <description>The Government, on the Council&#039;s recommendation and in the public interest, may exempt specified goods or services from whole or part of tax by notification (absolute or conditional) or by special order in exceptional cases; it may issue explanatory notifications within one year which operate as part of the original instrument; Central Government notifications on the Council&#039;s recommendation are deemed notifications under this Act; and where an exemption is absolute the registered supplier must not collect tax in excess of the effective rate.</description>
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