The Bar Council of India does not permit advertisement or solicitation by advocates in any form or manner. By accessing this website, www.khaitanco.com, you acknowledge and confirm that you are seeking information relating to Khaitan & Co of your own accord and that there has been no form of solicitation, advertisement or inducement by Khaitan & Co or its members. The content of this website is for informational purposes only and should not be interpreted as soliciting or advertisement. No material/information provided on this website should be construed as legal advice. Khaitan & Co shall not be liable for consequences of any action taken by relying on the material/information provided on this website. The contents of this website are the intellectual property of Khaitan & Co.

Please accept the above


See all results for ""

Government of Kerala introduces the Kerala Flood Cess


Key Highlights

The Government of Kerala has introduced a cess as per clause 14 of the Kerala Finance Bill, 2019 called the “Kerala Flood Cess”.

Effective Date: The Kerala Flood Cess would be effective from the 1 June 2019 and will be in effect for a period of two years.

Levy: The Kerala Flood Cess would be levied on intra-state supplies of goods and/ or services made by a taxable person to an unregistered person in respect of supplies specified as under:

Category of Supply

Rate of Kerala Flood Cess on value of supply

Goods taxable at the rate of 1.5% SGST


Goods taxable at the rate of 6%,9% or 14% SGST


All Services under SGST


Note: This cess would not be leviable on (i) supplies under composition levy, (ii) exempted supplies and (iii) supplies between two registered taxable persons.

Collection: The Kerala Flood Cess would be collectible on the taxable value of supplies as specified above, shown separately in the invoice and paid to the government along with the return.

Compliance to be undertaken

Every taxable person liable to pay the Kerala Flood Cess is required to file a monthly return in the prescribed format

The return is to be filed electronically through the official portal, www.keralataxes.gov.in

No refund would be applicable for the Kerala Flood Cess

The provisions of the Kerala State Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017, and the rules made thereunder, would mutatis mutandis apply in relation to the levy and collection of the abovementioned cess 

Kerala Flood Cess is intended to provide a major relief the state of Kerala which is grappling with the aftermaths of the massive flood that occurred in Kerala in August 2018. The collections from such cess would be used to meet reconstruction, rehabilitation and compensation needs of the state.
The Kerala Finance Bill, 2019 adopts the provisions contained in Kerala Goods and Services Tax Act, 2017 in relation to levy as well as collection thereof. Considering this, the said cess should not be included in the value for the purpose of Goods and Services Tax.
While the Notification specifies the effective date as 1 June 2019, it has been decided by the Government of Kerala that the Kerala Flood Cess will be implemented from 1 July 2019. Notification in this regard is awaited.

  • Dinesh Kumar Agrawal (Executive Director); Ankit A. Shah (Principal Associate) and Pranay Sahay (Senior Associate)

For any queries please contact: editors@khaitanco.com

Dinesh Agrawal (partners)

We have updated our Privacy Policy, which provides details of how we process your personal data and apply security measures. We will continue to communicate with you based on the information available with us. You may choose to unsubscribe from our communications at any time by clicking here.

For private circulation only

The contents of this email are for informational purposes only and for the reader’s personal non-commercial use. The views expressed are not the professional views of Khaitan & Co and do not constitute legal advice. The contents are intended, but not guaranteed, to be correct, complete, or up to date. Khaitan & Co disclaims all liability to any person for any loss or damage caused by errors or omissions, whether arising from negligence, accident or any other cause.

© 2021 Khaitan & Co. All rights reserved.


One Indiabulls Centre
13th Floor, Tower 1
841 Senapati Bapat Marg
Mumbai 400 013 India

T: +91 22 6636 5000

E: mumbai@khaitanco.com

New Delhi

Ashoka Estate, 12th Floor
24 Barakhamba Road
New Delhi 110 001 India

T: +91 11 4151 5454

E: delhi@khaitanco.com


Simal, 2nd Floor
7/1 Ulsoor Road
Bengaluru 560 042 India

T: +91 80 4339 7000

E: bengaluru@khaitanco.com


Emerald House
1B Old Post Office Street
Kolkata 700 001 India

T: +91 22 6636 5000

E: kolkata@khaitanco.com