Power to grant exemption from tax

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....ces of any specified description, shall apply mutatis mutandis to inter-State supply of goods and/or services of the said description unless specifically provided otherwise. (2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendation of the Council, by notification, exempt generally either absolutely or subject to such conditions....

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....nsiders necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such ....