The Kerala government has decided to levy a cess called Kerala Flood Cess for the purposes of providing reconstruction, rehabilitation and compensation needs which had arisen due to the massive flood which occurred in the State of Kerala in the month of August, 2018, for a period of two years, with effect from 1st June 2019.
A. LEVY AND COLLECTION
a) Supplies made by a taxable person who decided to opt for composition
b) Supplies of goods or services or both exempted by notifications issued under section 11 of the Kerala State Goods and Services Tax Act, 2017.
c) Supplies of goods or services or both made by a registered taxable person to another registered taxable person.
|SN||Category of supply||Rate of cess|
|1||Goods taxable at the rate of 1.5% SGST||0.25%|
|2||Goods taxable at the rate of 6.0% SGST||1.00%|
|3||Goods taxable at the rate of 9.0% SGST||1.00%|
|4||Goods taxable at the rate of 14.0% SGST||1.00%|
|5||All services under SGST||1.00%|
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