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    <title>Power to grant exemption from tax.</title>
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    <description>The Government may exempt specified goods or services, wholly or partly, from GST by notification on Council recommendation for public interest, either absolutely or subject to conditions. It may issue special orders in exceptional cases, and may insert clarifying explanations within one year of the original instrument. 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 the exempt supply.</description>
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      <description>The Government may exempt specified goods or services, wholly or partly, from GST by notification on Council recommendation for public interest, either absolutely or subject to conditions. It may issue special orders in exceptional cases, and may insert clarifying explanations within one year of the original instrument. 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 the exempt supply.</description>
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