Value of supply in cases where Kerala Flood Cess is applicable [Rule 32A of CGST Rules]

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....alue determined in terms of section 15 of the Act, but shall not include the said cess. [Refer the FAQ by CBIC - on Kerala Flood Cess] Qus. 5. How long the Kerala Flood cess will be collected and at what rate? Ans. Kerala Flood Cess will be in force for a period of two years from the date of commencement. Kerala Flood Cess is imposed @ 1% on the value of supply of goods or services or both comi....

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....ify value of supply. As per this rule, the value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of Section 15 of the Act, but shall not include the said cess. Qus 16. Whether Kerala Flood Cess is collectable from customers? Ans. Yes. It can be collected from customers....