Software@Work I. P. Ltd.

The Kerala Flood Cess (KFC) is not applicable to the following type of outward supplies:

1. All the Supplies made by composition dealers of goods and services.

2. All the Supplies made between dealers registered under GST, So there would not arise any question on the credit of KFC paid on inward supplies.

3. All the Local outward supplies of goods attracting GST @ 5 %.

4. All the Local outward supplies of goods attracting GST @ 0.25 %.

5. All the Interstate outward supplies of Goods, Services and both.

6. All type of exempt outward supplies