Power to grant exemption: central authority may exempt goods or services in public interest subject to conditions or orders. Central Government may, on Council recommendation and where necessary in the public interest, exempt specified goods or services by notification either absolutely or subject to conditions and may grant case-specific exemptions by special order stating exceptional circumstances. It may insert an explanation within one year to clarify any notification or order, which will have retrospective effect as part of the original instrument. Notifications or orders under the Central Goods and Services Tax Act are deemed issued under this Act. Absolute exemptions prevent suppliers from collecting tax above the effective rate.