Correct Answer: Correct answer is: (C) Kerala.
Exam Relevance: RBI Officer Grade B, UPSC Civil Services, SSC CGL
Difficulty: Moderate
Concept notes: The GST Council, a body comprising representatives from the central and state governments, allows states to impose certain taxes under specific conditions. In this case, the council allowed the state government of Kerala to impose a 1% disaster cess on intrastate sales for a period of two years.
Common Mistakes: Students might confuse the state with other disaster-prone states like Odisha or Jammu & Kashmir, which have also faced significant natural disasters.
Explanations: The GST Council, in its meeting in January 2019, allowed the state government of Kerala to impose a 1% disaster cess on intrastate sales for a period of two years. This decision was made in response to the severe floods that affected the state in 2018, which caused significant damage and required substantial funds for recovery and rehabilitation efforts.
Option Analysis: - Option A: Jammu & Kashmir was not granted this specific permission by the GST Council in January 2019.
- Option B: Maharashtra was not granted this specific permission by the GST Council in January 2019.
- Option C: Kerala was granted permission by the GST Council to impose a 1% disaster cess on intrastate sales for a period of two years.
- Option D: Odisha was not granted this specific permission by the GST Council in January 2019.
Mnemonic: Kerala Floods, 1% Cess
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