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<h1>State tax exemption for specified intrastate supplies of essential goods, subject to unit container and brand name exclusions.</h1> Notification under section 11(1) of the Kerala Goods and Services Tax Ordinance, 2017 exempts specified intra State supplies of goods from the whole of the State tax. The appended Schedule lists tariff headings and descriptions-primarily primary agricultural and food products, live animals, seeds, basic cereals and flours, select biological materials, farm inputs, certain household and religious items and printed matter-that are wholly exempt, subject to exclusions such as goods put up in unit containers or bearing a registered brand name, and interpreted in accordance with the Customs Tariff Act schedules and notes.
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