No, the Kerala Flood Cess is no longer applicable. Its collection officially ceased from August 1, 2021.
Cess Collection Ceased from August 2021
The collection of the Kerala Flood Cess was discontinued more than two years ago. From August 1, 2021, businesses and consumers were no longer required to collect or pay this cess.
This cessation was formally announced by the Government of Kerala's Sales Tax Commissioner, providing clear guidance to all stakeholders to stop its imposition.
Key Details of Cess Cessation
| Detail | Status/Date |
|---|---|
| Current Applicability | Not Applicable (Ceased) |
| Cessation Date | August 1, 2021 |
| Announcing Authority | Government of Kerala's Sales Tax Commissioner |
Understanding the Kerala Flood Cess
The Kerala Flood Cess was introduced as a temporary measure to generate funds for post-flood reconstruction and rehabilitation activities in Kerala, following the devastating floods of 2018. It was levied on intra-state supplies of goods and services. However, as of the specified date, its purpose has been deemed fulfilled, and its collection has been stopped.
