ARTICLE · 07 JUNE 2019

Kerala Government Notifies Kerala Flood Cess

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The GST council in its 32nd meeting had approved the levy of calamity cess on intra-state supply of goods and services within the state of Kerala for a period not exceeding two years...

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The GST council in its 32nd meeting had approved the levy of calamity cess on intra-state supply of goods and services within the state of Kerala for a period not exceeding two years to recoup the loss of property due to flood. However, unlike other tax announcements made after the 32nd Council meeting, the levy of calamity cess was put on hold and as a result did not come into effect from April 2019. Now, the Kerala state government has issued a notification to impose Kerala flood cess of up to 1% on intra-state supplies from 1 June 2019.

Applicability

The Kerala Flood Cess (KFC) will be imposed on all intra-state supplies of goods and services or both made by a regular taxable person to an unregistered person (B2C supplies) in the state of Kerala from 1 June 2019.

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