(1) Kerala Flood Cess shall be levied on intra-state supplies of goods or services or both made by a taxable person to an unregistered person in respect of supplies specified in the TABLE under sub-clause (2) of clause 14 of the Kerala Finance Bill, 2019.

(2) Kerala Flood Cess shall be collectable on the taxable value of supplies specified in the table under sub-clause (2) of clause 14 of the Kerala Finance Bill, 2019.

(3) The Kerala Flood Cess collected under sub-rule (2) above shall be shown separately in the invoice and paid over to the Government along with the return.