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of <h1>Kerala exempts intra-State services like education, healthcare, and public utilities from state tax under GST Ordinance, 2017.</h1> The Government of Kerala, under the Kerala Goods and Services Tax Ordinance, 2017, has exempted certain intra-State services from state tax, effective July 1, 2017. These services include charitable activities, transfer of a going concern, services related to government functions under specific constitutional articles, and various transport services. Exemptions also cover educational services, healthcare, public utilities, and services provided by government authorities, among others, with specific conditions outlined for each service category. The exemptions aim to serve public interest by reducing tax burdens on essential and public-oriented services.
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