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    <title>Power to grant exemption from tax.</title>
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    <description>Government, on the recommendations of the Council, may exempt goods or services generally by notification either absolutely or subject to conditions and may grant case by case exemptions by special order in exceptional circumstances. The Government may insert explanations within one year to clarify notifications or orders, which operate retrospectively. Central Government notifications under the corresponding central provision are deemed to be issued under this Act. Where an absolute exemption is granted, registered suppliers shall not collect tax in excess of the effective rate on such supplies.</description>
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      <description>Government, on the recommendations of the Council, may exempt goods or services generally by notification either absolutely or subject to conditions and may grant case by case exemptions by special order in exceptional circumstances. The Government may insert explanations within one year to clarify notifications or orders, which operate retrospectively. Central Government notifications under the corresponding central provision are deemed to be issued under this Act. Where an absolute exemption is granted, registered suppliers shall not collect tax in excess of the effective rate on such supplies.</description>
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