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<h1>Kerala Government Amends GST Exemptions: Changes to Aquatic Feed, Rice Bran, Cotton Seed Oil Cake u/s 11.</h1> The Government of Kerala has amended notification S.R.O. No. 361/2017, exempting certain goods from GST under section 11 of the Kerala State Goods and Services Tax Act, 2017. The amendments include changes to the schedule of exempt goods, such as substituting entries for aquatic feed, de-oiled rice bran, and cotton seed oil cake. Additional changes involve serial numbers related to agricultural tools and religious items. The notification, effective from January 25, 2018, aims to exempt specific intra-state supplies based on recommendations from the GST Council's 25th meeting.