Ishu Innovative 370 Questions 228 Answers 176 Best Answers 1k Points View Profile Ishu Asked: October 3, 20202020-10-03T15:24:00+05:30 2020-10-03T15:24:00+05:30In: UPSC PRELIMS What is Calamity Cess? What is Calamity Cess? Explain the recent plan of Indian government for the calamity Cess. economygst Share Facebook 1 Answer Recent Rajnish Optimist 145 Questions 255 Answers 237 Best Answers 1k Points View Profile Best Answer Rajnish Optimist 2020-10-03T15:31:38+05:30Added an answer on October 3, 2020 at 3:31 pm Calamity Cess: The central government is considering a calamity cess on Goods and Services Tax (GST) to tide over the economic crisis triggered by the coronavirus pandemic. Kerala implemented a cess of disaster relief during the 2018 monsoon floods. It levied a 1 percent calamity cess on GST effective from 1 August 2019 for a term of two years. It is the only state to have levied such a cess using the Constitutional provision, Section (4) (F) of Article 279 A, which refers to “any special rate or rates for a specified period to raise additional resources during any natural calamity or disaster”. The GST (Compensation to States) Act, 2017 also provides for the imposition of cess up to the rate of 15 percent ad valorem (based on estimated value) on “any other supplies”. 1 Reply Share Share Share on Facebook Share on Twitter Share on WhatsApp Cancel the best answer Leave an answerCancel replyYou must login or register to add a new answer. Related Questions What are Negotiable Warehouse Receipts (NWRs). Describe Medieval Indian History.