Lok Sabha Question No. 3942 (UNSTARRED), answered on 2016-12-09
Subject: Cess and Surcharges on Income Tax
Ministry: FINANCE
Asked by: SONA RAM CHOUDHARY

## GOVERNMENT OF INDIA MINISTRY  OF FINANCE DEPARTMENT OF ECONOMIC AFFAIRS

## LOK SABHA UNSTARRED  QUESTION  NO.3942

## TO BE ANSWERED ON FRIDAY, DECEMBER  9,2OI6/AGRAHAYANA  I8, 1938 (SAKA)

## CESS AND STIRCHARGES  ON INCOME TAX

## QUESTION

## 3942. COL. SONARAM  CHOI,'DHARY

Will the Minister of FINANCE be pleased to state:

(a) whether  cess and surcharges on income tax and other Central Taxes like the education cess is for funding the Central  scheme on States  subject and are not counted as a part  ofthe divisible  pool;

(b) if so, the details  thereof;

(c) whether  Govemment  is considering  to count cesses and surcharges  as a part of the divisible  pool;  and

(d) if so, the details  thereof  and action taken thereon?

## ANSWER

## THE MINISTER OF STATE IN THE MINISTRY  OF T'INANCE (SHRI ARJUN RAM MEGHWAL)

(a) & (b)  : Cess and Surcharges  on various taxes are used to fund programme and activities  of the Central Govemment.  As per Article 270 of the Constitution, surcharge  on taxes  and other duties  referred  to in Article 271 and any cess levied for specific  purposes  under  any law made  by Parliament  are not shareable  between the Union and the States. A list of estimates  ofcesses,  surcharges  and other duties as per Budget Estimates  for 2016- 17 is in Annexure.

(c) & (d)  :

No, Sir.

## ANNEXTIRE

## ANNEXURE  AS REFERRf,D  TO IN PART (a) and (b) OF LOK SABHA UNSTARRED OUESTION  NO.3942 TO BE ANSWERED ON O9/12120I6

## DETAILS OF ESTIMATES  OF NON-SHARABLE CESSES, SURCHARGES AND OTHER DUTIES AS PER BUDGET ESTIMATES  FOR 20I6.I7

( Crores)

| Sr. No.   | Component                                              | Budget 2016-t7   |
|-----------|--------------------------------------------------------|------------------|
| I         | Corporation Tax                                        |                  |
| 1.02      | Surcharge                                              | 51379.01         |
| 1.03      | Education Cess                                         | 143 86. I 2      |
|           | Tolal-Cotporalion Tax                                  | 65765.13         |
| 2         | Taxes on Income                                        |                  |
| 2.02      | Surcharge                                              | 7650.00          |
| 2.03      | Education Cess                                         | 9662.60          |
|           | Tolal-To-tes on Income                                 | t 73 t 2.60      |
| {.        | Customs                                                |                  |
| 1.01.07   | National Calanity Contingent Duty                      | 1550.00          |
| 4.0 r .08 | Education Cess                                         | 4150.00          |
| ,1.01 .09 | Secondary & Higher Education Cess                      | 2075.00          |
| 4.03      | Cesses on Exports                                      | 120.00           |
|           | Tolol-Cusloms                                          | 789s.00          |
| 5.        | Union Excise Duties                                    |                  |
| 5.02      | Addtional Duty of Excise on Motor Spirit               | r 9s00.00        |
| 5.0i      | Addtional Duty of Excise on High Speed Diesel Oil      | 5 8 500.00       |
| 5.04      | National Calamity Contingent Duty                      | 4900.00          |
| 5.05      | Special Additional Duty ofExcise on Motor Spirit       | 19000.00         |
| 5.06      | Surcharge on Pan Masala and Tobacco Products           | l 190.00         |
| 5.07      | Cesses administered b! Deportmenl of Revenue           |                  |
| 5.07.0 I  | Education Cess                                         | 0.00             |
| 5.0'7 .02 | Secondary & Higher Education Cess                      | 0.00             |
| 5.07.03   | Cess on Crude Oil                                      | r0303.03         |
| 5.07 .04  | Cess on Bidi                                           | r 59.96          |
| 5.07.05   | Cess on Sugar                                          | 601.65           |
| 5.07.06   | Cess on Automobiles                                    | 394.40           |
| s.07 .0'7 | Others                                                 | t41.76           |
| 5.07.08   | Clean Environment Cess (erstwhile - Clean Energy Cess) | 26148.20         |
| 5.07.09   | lnfrastructure Cess                                    | 3000.00          |
| 5.07. I 0 | Taxes on Sale, Trade etc                               |                  |

| Sr. No.   | Component                                         | Budg€t 2016-t7   |
|-----------|---------------------------------------------------|------------------|
|           | Totsl-Cesses adminblered by Departmenl of Revenue | 10719.00         |
| 5.08      | Cesses administered by Other Departments          |                  |
| 5.08.01   | Coal and Coke                                     | 580.00           |
| 5.08.02   | Salt                                              | 0.00             |
| 5.08.03   | Rubber                                            | I 10.00          |
| 5.08.04   | Mica                                              | 0.00             |
| 5.08.05   | Iron Ore, Maganese Ore & Chrome Ore               | 0.00             |
| s.08.06   | Lime Stone and Dolomite                           | 0.00             |
| 5.08.07   | Cine Workers                                      | 0.00             |
| 5.08.08   | Prevention & Control of (Air & Water) Pollution   | 25 0.00          |
|           | Amount netted                                     | -250.00          |
| 5.08.09   | Research and Development                          | 800.00           |
| 5.08. l0  | Beedi Fund                                        | 170.00           |
| 5.08.1 I  | Cess under other Accounts                         | 9.5 0            |
| 5.08.12   | Cess Collecton on Textiles & Textiles Machinery   | 0.00             |
|           | Tolal-Cesses adminislered by Olher Departmenls    | 1669.50          |
|           | Tolal-Union Excise Dulies                         | t 45508.50       |
| 6.        | Service Tax                                       |                  |
| 6.02      | Education Cess                                    | 0.00             |
| 6.03      | Secondary & Higher Education Cess                 | 0.00             |
| 6.04      | Swachh Bharat Cess                                | 10000.00         |
| 6.05      | Krishi Kalyan Cess                                | 5000.00          |
|           | Tolal-Senice Tox                                  | 15000.00         |
|           | Total                                             | 251481.23        |