GST panel approves Kerala levying 1% calamity cess for 2 yrs
A ministerial panel on Sunday allowed flood-hit Kerala to levy 1% calamity cess under GST for a period of two years to fund rehabilitation work. The goods and services which will attract the cess would be decided by Kerala. The GST law provides for the levy of special taxes for a specified period to raise additional resources during any calamity.