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of <h1>Kerala Amends GST Notification to Exempt Transport, Banking, and Rehab Services; Defines 'Financial Institution' Effective January 2019.</h1> The Government of Kerala has amended the notification No. S.R.O. No. 371/2017, dated 30th June 2017, under the Kerala State Goods and Services Tax Act, 2017, effective from 1st January 2019. The amendments include the insertion of new serial numbers and entries in the notification, exempting certain services from GST. These services include those provided by goods transport agencies to government entities, banking services to Basic Saving Bank Deposit account holders under PMJDY, and rehabilitation services by recognized professionals. The definition of 'financial institution' has also been added. These changes aim to exempt specific services from GST as recommended by the GST Council.
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