SGST Dept.- Kerala Flood Cess - instructions issued

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....- instructions issued- reg. Ref:- 1) Kerala Finance Act, 2019. 2) SRO.No. 359/2019 dtd. 25-05-2019 3) SRO.No. 436/2019 dtd. 29-06-2019 4) SRO.No. 505/2019 dtd. 30-07-2019 As per sub-section (1) of section 14 of the Kerala Finance Act, 2019, a cess called the Kerala Flood Cess has been levied on the intra-state supply of goods or services or both, made in furtherance of business by a....

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.... are used for in furtherance of business. Since Tax Deduction at Source (TDS) registration in the State is also a Goods and Services Tax registration as per Section 24 (vi) and as such, the supply made to the persons having TDS registration in furtherance of business of the Government functions is exempted from Kerala Flood Cess. Hence the supply made to Government Departments and local authori....