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    <title>Impact of Kerala Flood Cess</title>
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    <description>Kerala imposed a time limited Kerala Flood Cess on specified intra State supplies to unregistered recipients, excluding supplies between registered persons, exempt supplies, certain low rated supplies and composition dealer supplies. The levy follows GST valuation rules with cess excluded from GST value, applies defined rate bands for categories of goods and services, and uses State rules and the tax portal for filing and administration while existing KSGST/CGST procedures govern assessment, appeals and recovery.</description>
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