GST exemption for specified intra state goods amended, altering listed exempt items and adding hearing aid parts. Amendment modifies the Kerala notification listing intra State goods exempted from GST: it substitutes and reclassifies listed items (including animal and agricultural feeds), replaces serial 102A with de oiled rice bran and adds cotton seed oil cake, changes the tariff entry for serial 136A, excludes 'ghamella' at serial 137, substitutes item (v) at serial 148 with Vibhuti, and inserts an exemption for parts for manufacture of hearing aids. The notification is deemed effective from 25 January 2018 to implement the GST Council decision on exemptions.