<h1>Kerala Flood Cess: 1% Levy on Goods & Services for Reconstruction Post-2018 Floods, Effective Aug 2019, Under Kerala Finance Act.</h1> The Kerala Flood Cess was introduced to fund the reconstruction efforts following the devastating floods in August 2018. Effective from August 1, 2019, for two years, it is levied under the Kerala Finance Act, 2019, with GST Council approval. The cess is 1% on goods and services under certain schedules, and 0.25% on items like gold and diamonds. It applies to intra-state supplies and is not required for exempted goods or services. Composition taxpayers are exempt. The cess must be shown separately on invoices, and interest applies for delayed payments. It is not applicable for interstate supplies or business-related transactions.