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    <description>Government may exempt supplies of goods or services from Central Tax or Integrated Tax wholly or partly, absolutely or subject to conditions, and may issue special orders for exemptions in exceptional circumstances. Relief can be directed where a prevalent practice affected levy, preventing payment of the relevant tax or the excess tax attributable to that practice. Exemptions under central law are deemed effective under State and UT GST laws. Fully exempt supplies cannot be taxed voluntarily; partial exemptions limit tax collection to the effective rate.</description>
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      <description>Government may exempt supplies of goods or services from Central Tax or Integrated Tax wholly or partly, absolutely or subject to conditions, and may issue special orders for exemptions in exceptional circumstances. Relief can be directed where a prevalent practice affected levy, preventing payment of the relevant tax or the excess tax attributable to that practice. Exemptions under central law are deemed effective under State and UT GST laws. Fully exempt supplies cannot be taxed voluntarily; partial exemptions limit tax collection to the effective rate.</description>
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