When exemption from whole of tax collected on goods or services or both has been granted absolutely, can a person pay tax?

When exemption from whole of tax collected on goods or services or both has been granted absolutely, can a person pay tax?
Question 25
Bill
Levy of and Exemption from Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 25. When exemption from whole of tax collected on goods or services or both has been granted absolutely, can a person pay tax?
Ans. No, the person supplying exempted goods or services or both shall not collect the tax in excess of the effective rate.
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Statute

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