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    <title>Power to grant exemption from tax.</title>
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    <description>Section 11 empowers the Government, on Council recommendation, to exempt specified goods or services from whole or part of tax by notification (absolute or conditional) or by special order in exceptional individual cases. The Government may insert an explanation within one year to clarify scope, and Central Government notifications/orders under the corresponding central law are deemed effective under this Act. Where an absolute exemption is granted, the registered supplier must not collect tax in excess of the effective rate on such supplies.</description>
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