Can Goods and Services Tax framework come to flood-wrecked Kerala's aid?

In a recent Cabinet meeting, the Kerala government decided to approach the Goods and Services Tax (GST) Council to seek imposition of a 10 per cent cess on State GST (SGST) to fund re-construction activities for the floods. While no formal proposal has been tabled yet, the legality of such a levy has come under the scanner. Vidushi Gupta and Vinti Agarwal, research fellows at Vidhi Centre for Legal Policy, analyse the GST framework to answer some pertinent legal questions

What is a cess and is it recognised under the Constitution?

A cess is  generally treated as a tax  imposed for an