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    <title>Power to grant exemption from tax.</title>
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    <description>The Government, on the recommendations of the Council, may exempt specified goods or services generally by notification or in individual cases by special order when satisfied it is necessary in the public interest or under exceptional circumstances. Explanations clarifying scope may be inserted within one year; Central notifications or orders under the corresponding central provision are deemed operative under this Act. Where an exemption is granted absolutely, the registered person supplying such goods or services shall not collect tax in excess of the effective rate on such supply.</description>
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      <description>The Government, on the recommendations of the Council, may exempt specified goods or services generally by notification or in individual cases by special order when satisfied it is necessary in the public interest or under exceptional circumstances. Explanations clarifying scope may be inserted within one year; Central notifications or orders under the corresponding central provision are deemed operative under this Act. Where an exemption is granted absolutely, the registered person supplying such goods or services shall not collect tax in excess of the effective rate on such supply.</description>
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