Tax exemption authority permits governments to grant conditional or absolute GST exemptions and clarify scope by notification. Central and State Governments may, on the Council's recommendation and in the public interest, exempt specified goods and/or services from GST by notification-absolutely or subject to conditions-with effect from the date specified; absolute exemptions relieve the taxable person of tax liability. Special orders may exempt goods/services in exceptional cases. Governments may insert clarificatory explanations into notifications or orders within one year, which operate retrospectively as part of the original instrument. All such notifications and orders take effect on their issue date or a specified later date and must be published on the official departmental website.