CBIC prescribes 'value' for Kerala Flood Cess levy, refund on sales from 'international airport'

CBIC notifies CGST (14th Amendment) Rules, 2017; Inserts Rule 32A prescribing that value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess; Inserts Rule 95A providing that retail outlet established in departure area of an international airport, beyond the immigration counters, supplyin...