I’ve just noticed that kerning exceptions with a value of 0 are not being exported in Glyphs 3.0.5 (3124). If I change the exception to any positive or negative number, it works.
Here is how it is set up in Glyphs:
And here is how it is rendered in Illustrator:
In case you want this sample file:
Kern Test.glyphs (1.8 KB)