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<h1>Kerala Flood Cess Imposed for Reconstruction After 2018 Floods; 1% on Goods, 0.25% on Gold/Diamonds</h1> Kerala Flood Cess was introduced to fund the reconstruction efforts following the August 2018 floods. Effective from August 1, 2019, for two years, it is levied under the Kerala Finance Act, 2019, with GST Council approval. The cess rate is 1% on goods or services under specific schedules, and 0.25% on items like gold and diamonds. No separate registration is needed; GSTIN serves as the registration number. It applies only to intra-state supplies and can be collected from customers, disclosed separately in invoices. Interest at 18% applies for delayed payments, and exemptions exist for registered businesses and composition taxpayers.