Kerala will be the first State to impose calamity cess after the introduction of Goods and Services Tax (GST). This will mean buying various goods will become costlier and services such as staying in a hotel will get expensive. The GST Council has approved levy of cess on intra-State supply of goods and services within the State of Kerala at a rate not exceeding one per cent for a period not exceeding 2 years, Finance Minister Arun Jaitley, said after the Council meeting.“It (imposition of cess by a State) is already provided under law,” he added.