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May Kerala Flood Cess notified w.e.f.01st June 2019

• (Category: GST)

The 32nd GST Council Meeting held on 10th January 2019 had approved a Cess on INTRA-STATE Supply of Goods and Services within the State of Kerala at a rate not exceeding 1% for a period not exceeding 2 years.

Pursuant to the approval at GST Council, Kerala Finance Bill, 2019 has provided for this Cess called as “KERALA FLOOD CESS”.

The Kerala Flood Cess shall not be applicable in the following situations –
1. Supplies by Composition Dealers
2. Exempted Goods or Services
3. Supplies by a registered taxable person to another registered taxable person

The Cess is applicable only in the following situations at the rates as under –
INTRA STATE –
1. Supply of GOODS which are taxable at 3% – 0.25%
2. Supply of SERVICES which are taxable at 5% – 1%
3. Supply of goods/services which are taxable at 12%, 18% or 28% – 1%

This Cess is applicable for all the above noted supplies w.e.f. 01st June, 2019.

Team Paul & Aravind