With Kerala is reeling under worst flood in state's history, Finance Minister Thomas Isaac is planning to approach the GST Council for a cess to finance the relief efforts. He, however, said in a tweet that he will propose to impose 10% cess on SGST, which will not have any implication on revenues of other states and centre. Thomas Isaac also said that the state has increased excise duty on liquor to mobilise funds for relief efforts. This, together with the cess, could help the state government raise Rs 750 crore. The unprecedented tragedy in the state has claimed over 400 lives and caused damage of reportedly at least Rs 20,000 crore. IGST is on inter state trade; CGST is Centres share of the GST .In contrast SGST is States share in the intra States trade. A cess on SGST on intra State trade has no implications for Centres or any other States revenue. So Kerala must be allowed to impose a cess on SGST. \u2014 Thomas Isaac (@drthomasisaac) August 23, 2018 To those who ask what Kerala is doing other than demanding from Centre for resource mobilisation for Relief: Kerala has increased excise duty on liquor. Kerala will approach GST Council for imposing a cess of 10 % on SGT.Both together on annualised basis mobilise \u20b9750 Cr. \u2014 Thomas Isaac (@drthomasisaac) August 23, 2018 Under the GST, a cess, however, goes against the spirit of the uniform taxation system. Earlier, similar arguments were made when a proposal to impose sugar cess to help ailing sugar mills was placed before the GST Council. Although, a cess can be imposed but it is subject to GST Council approval. Meanwhile, the central government has waived GST and customs duty on relief materials arriving from overseas after some reports pointed out that they were stuck at airports due to lack of customs clearance.