GST Limit for kerala state

Doubled the exemption threshold for small businesses from Rs 20 lakh to Rs 40 lakh and also allowed Kerala to impose a natural disaster cess of up to 1 percent for a period of up to two years.

Kerala is now entitled to impose a maximum cess of 1 percent on intra-state sales for a maximum period of two years," Jaitley announced adding that the GST Council can allow some states to levy cess in case of natural disasters.