October 17, 2019: A one percent flood Cess on goods and services has been imposed in Kerala to raise the fund required for re-construction of State after the devastating flood occurred in the State during August 2018.
The Kerala flood Cess rules 2019 has been implemented from 01st August 2019 for a period of two years i.e till July 2021.
The flood Cess will be used for funding the post-flood rebuilding projects. The state intends to raise about ₹600 crore from the Cess.
According to the Goods and Services Tax Department of Kerala, no separate registration required for the payment of Kerala Flood Cess.
GSTIN will be treated as Registration Number for Kerala Flood Cess. The tax payer has to login the official website “www.keralataxes.gov.in” to generate user ID and password.
In July-August 2018, severe floods affected the south Indian state Kerala claiming lives of 483 people and left around 140 people missing. All 14 districts of the state were placed on red alert.