11th June 2019
Kerala Flood Cess on intra-State supplies of certain goods and services in the State of Kerala will be imposed from 1st of July 2019 for the period of two years.
This Cess was earlier proposed in the Kerala Finance Bill 2019 and is for the purpose of providing reconstruction, rehabilitation and compensation needs due to floods in Kerala in the month of August 2018.
Cess of 1% will be imposed on goods and services on which SGST is payable @ 6%, 9%, and 14%.
It may however be noted that supplies made by a registered taxable person to another registered taxable person and supplies by registered person who has opted for composition levy, are exempt from such Cess. Exempted goods and services are also not liable to such Cess.
Notification No. G.O. (P) No. 81/2019/TAXES, dated 31-5-2019 in this regard substitutes date 1st of June 2019 by words 1st of July 2019.