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    <title>Supersession of the notification issued under G.O.(P) No. 63/2017/Taxes dated 30 June 2017</title>
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    <description>Kerala grants a full State GST exemption on specified intra-State supplies of goods from 22 September 2025, replacing the prior exemption regime while preserving earlier acts and omissions. Covered goods include basic unprocessed food, agricultural produce, seeds for sowing, animal feed, selected health products, educational materials, traditional goods and specified public-interest supplies. Many food and agricultural entries exclude goods that are pre-packaged and labelled. Classification follows the Customs Tariff framework, and specified conditional exemptions apply to lottery supplies, grant-funded supplies by Government entities, and qualifying government auction sales.</description>
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