Kerala Flood Cess Table

Effective from 1st Aug 2019 the state of Kerala has introduced Kerala Flood Cess (KFC) on goods and services. The Kerala Flood Cess or KFC is levied on intra-state supplies made by taxable person (Regular Dealers) to consumers and unregistered dealers. Kerala Flood Cess gets calculated on GST taxable value, however the rate on which Kerala Flood Cess is calculated based on SGST rate.

All registered dealers who levy this cess have to file a separate KFC-A form online, on or before the due date of GSTR-3B.

The following table gives you the details of Kerala Flood Cess percentages for various goods and services:

Supply TypeKerala Flood Cess %
Goods taxable at the rate of 1.5% SGST0.25%
Goods taxable at the rate of 6% SGST1%
Goods taxable at the rate of 9% SGST1%
Goods taxable at the rate of 14% SGST1%
All Services at the rate of 2.5% and above SGST1%

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