Proper officer designated under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) shall be deemed to be the proper officers for the purpose of sub-section (4) of section 14 of the Kerala Finance Act, 2019 (5 of 2019).

Explanation:- For the removal of any doubts, it is clarified that the provisions under section 6 of Kerala State Goods and Services Tax Act, 2017 (20 of 2017) notifications and circulars issued thereunder shall not be applicable for the levy of Kerala Flood Cess.