Amendment status not verified — confirm the current text below against the official source.
(1) There shall be levied a cess called the Kerala Flood Cess on such intra-State supplies of goods or services or both made in furtherance of business by a taxable person as provided for in section 9 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) and collected in such manner, as may be prescribed, by rules made by the Government in this behalf, for the purposes of providing reconstruction, rehabilitation and compensation needs which had arisen due to the massive flood which occurred in the State of Kerala in the month of August, 2018, for a period of two years, with effect from the date notified by the Government in the Official Gazette: Provided that no such cess shall be leviable on,-- (i) supplies made by a taxable person who is paying tax under section 10 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) or opted to pay tax as per G.O.(P) No.66/2019/TAXES dated 30th March, 2019 and published as S.R.O. No.256/2019 in the Kerala Gazette Extraordinary No.882 dated 30th March, 2019.; (ii) supplies of goods or services or both wholly exempted from tax by virtue of notifications issued under section 11 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017); and; (iii) supplies of goods or services or both made in furtherance of business by a taxable person in the State to another taxable person having goods and services tax registration in the State. (2) The cess shall be levied on such supplies of goods and services as are specified in column (2) of the table below, on the basis of value determined under section 15 but excluding the cess levied under this section of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) at such rate set forth in the corresponding entry in column (3) of the Table. (3) Every taxable person, making a taxable supply of goods or services or both, shall, -- (a) pay the amount of cess as payable under this section in such manner; and (b) furnish such returns in such forms, along with the returns to be filed under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) and in such manner, as may be prescribed. (4) The provisions of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) and Central Goods And Services Tax Act, 2017 (Central Act 12 of 2017) and the rules made thereunder, including those relating to definitions, authorities, assessment, audits, non-levy, short-levy, interest, appeals, recovery of tax, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in relation to the levy and collection of the cess leviable under section 9 on the intra-State supply of goods and services, as they apply in relation to the levy and collection of tax on such intra-State supplies under the said Act or the rules made thereunder.