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Information Regarding Flood Cess
Dealers under
composition scheme not liable
to levy flood cess
1% flood cess
to be levied on all supply of goods covered under GST rate on
12%
,
18%
and
28%
1% flood cess
to be levied
on all the services
0.25% flood cess
to be levied on all goods under the fifth schedule including gold, silver and platinum ornaments
(3% GST Items)
The cess to be calculated on the value of supply
(on TAXABLE VALUE)
Cess will be
applicable only for the sale in Kerala
Cess to be levied on last supply point
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SowareDIST v2.1.0