Kerala Flood Cess notified to take effect, levied on intra State taxable supplies for reconstruction and relief purposes. The Government of Kerala appoints 1 June 2019 as the date from which the Kerala Flood Cess shall be levied and collected. The cess is imposed on intra State supplies of goods or services or both made by a taxable person as provided in section 9 of the Kerala State Goods and Services Tax Act, 2017, to fund reconstruction, rehabilitation and compensation needs arising from the 2018 floods, and is to apply for a two year period from the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Kerala Flood Cess notified to take effect, levied on intra State taxable supplies for reconstruction and relief purposes.
The Government of Kerala appoints 1 June 2019 as the date from which the Kerala Flood Cess shall be levied and collected. The cess is imposed on intra State supplies of goods or services or both made by a taxable person as provided in section 9 of the Kerala State Goods and Services Tax Act, 2017, to fund reconstruction, rehabilitation and compensation needs arising from the 2018 floods, and is to apply for a two year period from the notified commencement date.
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