Kerala Flood Cess Rules 2019 : Notification : G.O.(P) No.80/2019/TAXES dated 25th May 2019

By | May 28, 2019
(Last Updated On: May 28, 2019)

Kerala Flood Cess Notification G.O.(P) No.80/2019/TAXES dated 25th May 2019

In terms of decisions of GST council 30th meeting held on 28th September 2018, Kerala state government has issued the notifications number  G.O.(P) No.80/2019/TAXES dated 25th May 2019 to levy the Kerala Flood Cess (‘Cess’)


As per clause 14 of the Kerala Finance Bill, 2019 (Bill No.185 of the fourteenth Kerala Legislative Assembly),, there shall be levied a cess called the Kerala Flood Cess on such 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 (20 of 2017) for the purposes of providing reconstruction, rehabilitation and compensation needs which had arisen due to the massive flood that occurred in the State of Kerala in the month of August, 2018, for a period of two years,: with effect from the date notified by the Government in the official Gazette. Now, the Government have decided to levy the Kerala Flood Cess with effect from the 1st day of June, 2019.   .

Download Kerala Flood Cess Notification : G.O.(P) No.80/2019/TAXES dated 25th May 2019

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