Notifying exempt from tax levying of intra-State supply of certain services subject to certain conditions. - G.O. (P) No. 73/2017/TAXES - Kerala SGST

GST exemption for specified intra State services reduces state tax liability where conditions in the notification are met.

The notification exempts specified intra State supplies of services from State GST as listed in the Table, subject to entry specific conditions and exclusions. Each Table entry identifies the service description by Chapter/Heading, the reduced or nil tax rate and attendant conditions; applicability frequently depends on recipient status, turnover or declared tariff thresholds, exclusions for certain postal, transport and business services, and defined terms that delimit scope. The measure is promulgated under section 11(1) of the Kerala GST Ordinance as a public interest exemption and comes into force on the stated commencement date.