Group of Ministers · GST Council Secretariat (Minutes of the 32nd GST Council meeting) · 2019-01-10

Report of the Group of Ministers on Revenue Mobilisation in Natural Calamities - 32nd GST Council

After the 2018 Kerala floods, a GoM examined whether GST should be used to raise extra money for states hit by natural disasters, and how. It considered whether NDRF funding was enough, whether a cess or extra tax should be used, whether a levy should be state-specific, and whether a GST disaster relief fund was legally possible. It surveyed the states with a questionnaire before making its recommendations to the 32nd Council meeting.

Read the official report →All GST reports

Key findings and recommendations

  • NDRF norms to be reviewed in consultation with the states.
  • Kerala to be allowed a cess on intra-state supplies of no more than 1 per cent for up to two years.
  • The GoM also commented on treating calamity-related borrowing under FRBM limits.
  • The Kerala Flood Cess that followed applied from 1 August 2019.

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