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During Xero integration setup you do not see an option to map the Exempt field because there is no matching tax type in Xero.
The Exempt mapping appears only when your Xero organisation has a tax rate of type Exempt Sales. Create an Exempt Sales tax rate in Xero (Settings > Tax). After it exists, you can map it to the Exempt field in Chargebee under Apps > Xero > Manage mapping.
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