Blogs

Introduction and background

In August 2018, the State of Kerala faced a devastating flood due to high rainfall which was the worst flood in nearly a century. There was huge loss to the assets, revenue of the State. As a result, the State of Kerala proposed for levy of additional cess in GST which was approved by the GST council in its 32^nd Council meeting held on 10^th January 2019. The council approved the proposal of State of Kerala to mobilise the revenue through levy of additional cess...