Seeks to amend notification No. S.R.O.No. 371/2017 so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. - S. R. O. 477/2018 - Kerala SGST

GST exemptions expanded to include government entities and additional sectoral services, broadening nil rated relief for specified supplies.

The notification amends the Kerala SGST exemption schedule: it adds 'Government Entity' to eligible recipients, creates a nil rated entry for composite supplies to government bodies tied to Panchayat and Municipality functions where the goods component is limited, inserts time limited nil rated entries for international transportation of goods by air and vessel, expands exemptions for transport to educational institutions, insurance and reinsurance schemes, IFSC financial intermediary services to customers outside India, fumigation of agricultural warehouses, RTI information provision, and clarifies educational service exemptions including entrance exams and online journals.