The GST panel approved levy of 1%'calamity cess' by Kerala for a period of two years to fund rehabilitation work in the state of Kerala. It was led by;

The Group of States' Finance Ministers (GoFM) led by Deputy Chief Minister of Bihar, Sushil Kumar Modi approved levy of 1%'calamity cess' by Kerala for a period of two years to fund rehabilitation work in the state of Kerala. It will recommend the same to the GST council meeting which will be held in January 10, 2019. The goods and services, which will attract the 1% cess, would be decided by Kerala and any other state considering to do the same would have to approach the council. It also suggested the GST council to allow additional borrowing over the permitted limit by states hit by natural calamity.