https://www.taxtmi.com/article/detailed?id=8650 Kerala Flood Cess is a temporary intra state levy under Section 14 of the Kerala Finance Act, 2019 to fund reconstruction, imposed generally at one percent (reduced for certain goods). Administration is integrated with GST: GSTIN serves as registration, returns and payment follow GST timelines and formats, the cess base is the value of supply determined under Section 15 excluding the cess, supplies in furtherance of business between registered persons are exempt, composition taxpayers and exempt supplies are excluded, and GST interest and compliance provisions apply. en-us Thu, 01 Aug 2019 05:47:49 +0530 Thu, 01 Aug 2019 05:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8650 Kerala Flood Cess is a temporary intra state levy under Section 14 of the Kerala Finance Act, 2019 to fund reconstruction, imposed generally at one percent (reduced for certain goods). Administration is integrated with GST: GSTIN serves as registration, returns and payment follow GST timelines and formats, the cess base is the value of supply determined under Section 15 excluding the cess, supplies in furtherance of business between registered persons are exempt, composition taxpayers and exempt supplies are excluded, and GST interest and compliance provisions apply. Articles Goods and Services Tax - GST Thu, 01 Aug 2019 05:47:49 +0530 https://www.taxtmi.com/article/detailed?id=8650