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Kerala govt to impose 1% flood cess from June 1 for rehabilitation work

There will be no cess on goods drawing 2.5 per cent SGST

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Indivjal Dhasmana New Delhi
The Kerala government will impose a cess of up to one per cent on inter-state movement of goods and services to final customers from June to provide relief and rehabilitation to those affected by flood in the state last year.

There will be no cess on goods drawing 2.5 per cent state GST, which includes essential items such as branded wheat, edible oil etc, according to a notification issued by the Kerala government. These items attract total five per cent GST, broken up into 2.5 per cent SGST and CGST each. 

However, services attracting 2.5 per cent SGST such as economy air