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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, may exempt specified goods or services by notification or by special order in exceptional cases; it may insert an explanatory clarification within one year that takes effect as part of the original instrument, and Central Government notifications under the corresponding Central Act are deemed notifications under this Act. Where an exemption is absolute, the registered supplier shall not collect tax in excess of the effective rate on those supplies.</description>
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