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of <h1>Central Government Can Exempt Goods or Services from Tax Based on Public Interest Under Central GST Act</h1> The Central Government, upon recommendations from the Council, can exempt goods or services from tax, either completely or with conditions, if deemed necessary for public interest. This exemption can be general or under exceptional circumstances. The government may clarify any issued notifications or orders within a year by adding explanations, which will be considered as part of the original notification or order. Notifications or orders under the Central Goods and Services Tax Act are recognized under this Act. When an absolute exemption is granted, suppliers cannot collect tax beyond the effective rate on such goods or services.
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