Can the Kerala govt impose a cess on GST for relief efforts?

With the Kerala Cabinet deciding to approach the Goods and Services Tax Council to allow it to levy a 10% cess on GST to finance relief efforts, here is a look at whether this is permissible under GST laws, and the problems with implementation that could arise if it is. Can states levy a cess over and above GST? Yes, states can levy such a cess if and only if it is approved by the GST Council. How…