Kerala Flood Cess applicability to intra-state supplies, imposing statutory levy and compliance obligations on taxable supplies and registrants.

Kerala Flood Cess, effective 1 August 2019 for two years, is levied on the value of intra state taxable supplies of goods and services as determined under Section 15 principles but excluding the cess. GSTIN is used for registration; taxpayers must report outward turnover and remit the cess under existing GSTR 3B timelines. Composition taxpayers and supplies outside the specified taxable categories are exempt; invoice disclosure, collection from customers, and interest and other GST compliance provisions apply.

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