Exempts intra-State supplies of goods or services or both.

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..... ...../2017.- In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) , the Government of Kerala, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any su .....

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..... of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the State tax leviable thereon under section 9 subject to the condition that exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, e .....

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