Lok Sabha Question No. 2230 (UNSTARRED), answered on 2017-07-28
Subject: Education Cess
Ministry: FINANCE
Asked by: NISHIKANT  DUBEY

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA UNSTARRED QUESTIONS NO. 2230

TO BE ANSWERED ON FRIDAY, JULY 28, 2017 SHRAVANA 6, 1939 (SAKA)

## EDUCATION CESS

2230: SHRI NISHIKANT DUBEY:

Will the Minister of Finance be pleased to state:

- (a) the  total  amount  of  revenue  generated  out  of  Education  Cess,  Swachh Bharat Cess, Krishi Kalyan Cess and all other cess and surcharges during the financial year 2015-16 and 2016-17; and
- (b) the details of expenditure made out there from under different heads?

## ANSWER MINISTER OF STATE IN THE MINISTRY OF FINANCE (SANTOSH KUMAR GANGWAR)

(a):          The  total  amount  of  revenue  generated  out  of  Education  Cess,  Swachh Bharat  Cess,  Krishi  Kalyan  Cess  and  all  other  cess  and  surcharges  during  the financial year 2015-16 and 2016-17 is as under:

## Direct Tax

| (Rs. in crore)                  | (Rs. in crore)         | (Rs. in crore)          |
|---------------------------------|------------------------|-------------------------|
| Cess/Surcharges                 | Financial year 2015-16 | Financial year 2016-17* |
| Primary Education Cess          | 13978.34               | 15927.27                |
| Secondary Higher Education Cess | 6943.1                 | 7967.44                 |
| Krishi Kalyan Cess              | 0.00                   | 710.64                  |
| Surcharge                       | 19319.25               | 22333.82                |
| Total                           | 40240.69               | 46939.17                |

*Provisional

## Indirect Tax

| Cess/Surcharges         |   Financial year 2015-16 |   (Rs. in crore) Financial year 2016-17 (RE) |
|-------------------------|--------------------------|----------------------------------------------|
| Education Cess          |                  6873.1  |                                         5550 |
| Swachh Bharat Cess      |                  3925.74 |                                        12500 |
| Krishi Kalyan Cess      |                     0    |                                         7000 |
| Other Cess & Surcharges |                126134    |                                       163319 |
| Total                   |                136932    |                                       188369 |

(b):       The details of expenditure made out there from under different heads is at annexure.

- *****

## Annexure as referred to in reply of  part  (b)  to  Unstarred  Question  No.    2230  to  be answered on 28 th  July, 2017 in Lok Sabha on the subject of Education Cess.

(Rs. in crore)

| Details of Cess                                     | Expenditure on Schemes out of Cess Fund                             | 2015-16   | 2016-17 (RE)   |
|-----------------------------------------------------|---------------------------------------------------------------------|-----------|----------------|
| Primary Education Cess                              | Sarva Shiksha Abhiyan                                               | 13589.13  | 13345          |
| Primary Education Cess                              | Mid Day Meal                                                        | 5709.03   | 5473.06        |
| Secondary &Higher Education Cess                    | Department of Higher Education                                      | 9271.72   | 9866.24        |
| National Clean Energy Fund (Clean Environment Cess) | Grid Interactive and Distributed Renewable Power                    | ...       | ...            |
|                                                     | Investment in Public Enterprises                                    | …         | …              |
|                                                     | Solar Power                                                         | 3112.33   | 2866.7         |
|                                                     | Wind Power                                                          | 325       | 496.95         |
|                                                     | Green Energy Corridors                                              | 300       | 200            |
|                                                     | Solar Energy Corporation of India Ltd                               | ...       | 100            |
|                                                     | National River Conservation Prg                                     | …         | 167.5          |
|                                                     | Ghat Works for Beautification of River Front                        | 100       | 67             |
|                                                     | National Ganga Plan                                                 | 1000      | 1440.5         |
|                                                     | Other Schemes                                                       | 252.53    | 608.35         |
|                                                     | Climate Change Action Plan                                          | 120       | 42.66          |
|                                                     | National Mission on Himalayan Studies                               | ...       | 16.5           |
|                                                     | National Adaption Fund                                              | …         | 96.94          |
|                                                     | Green India Mission-National Afforestation Programme                | 70.22     | 101.1          |
|                                                     | Intensification of Forest Management                                | …         | 44.54          |
|                                                     | Project Tiger                                                       | ...       | 21.2           |
|                                                     | Project Elephant                                                    | …         | 342.25         |
|                                                     | Integrated Development of Wildlife Habitats                         | ...       | 89.59          |
|                                                     | Conservation of Corals and Mangroves                                | …         | 16.37          |
|                                                     | Biodiversity Conservation                                           | ...       | 9.3            |
|                                                     | Conservation of Aquatic Ecosystems                                  | …         | 59.99          |
|                                                     | National River Conservation Programme                               | 54.72     | 77.99          |
| Rashtriya Swachhata Kosh (Swachh Bharat             | Swachh Bharat Mission - Rural                                       | 2400      | 10000          |
| Cess)                                               | Swachh Bharat Mission - Urban                                       | 1108.45   | 2091.46        |
| Krishi Kalyan Cess                                  | Crop Insurance Scheme                                               | ...       | 3596.28        |
| Krishi Kalyan Cess                                  | Interest Subsidy for Short Term Credit to Farmers                   | ...       | 5203.72        |
| Sugar Cess                                          | Financial Assistance to Sugar Undertakings/Other Expenditure of SDF | 20.42     | 40.72          |

|                   | Scheme for Extending Financial Assistance to Sugar Undertakings, 2014                                                | 800      | 642.24   |
|-------------------|----------------------------------------------------------------------------------------------------------------------|----------|----------|
|                   | Incentive for Marketing and Promotion Services for Raw Sugar Production                                              | 200      | 41.4     |
|                   | Interest Subvention on Scheme for Extending Soft Loan to Sugar Mills, 2015                                           | 200.99   | 198.64   |
|                   | Production Subsidy to Sugar Mills to offset cost of Cane and facilitate timely payment of cane price dues of Farmers | ...      | 600      |
|                   | Subsidy on Maintenance of Buffer Stock of Sugar                                                                      | 3        | ...      |
|                   | Loans for Rehabilitation/ Modernization of Sugar Mills                                                               | 146.6    | 160.15   |
|                   | Loans to Sugar Mills for Cane Development                                                                            | 21.67    | 11.3     |
|                   | Loans to Sugar Mills for Bagasse based Co- generation of Power Project                                               | 95.79    | 230      |
|                   | Loans to Sugar Factories for production of Anhydrous Alcohol or Ethanol from Alcohol                                 | 38.64    | 90.5     |
| Jute Cess         | Payment to Development Council of Jute Manufacture against collection of Cess on Jute                                | 53.69    | 58       |
| Bidi Cess         | Bidi Workers welfare                                                                                                 | 177.2    | 206.64   |
| Mica Cess         | Mica Mines labour Welfare                                                                                            | 2.47     | 3.39     |
| Iron Ore          | Iron Ore Manganese Chrome Ore Mines labour Welfare                                                                   | 13.48    | 14.71    |
| LSDM              | Lime Stone and Dolomite Mines labour Welfare                                                                         | 12.41    | 12.99    |
| Cine Workers      | Cine workers Welfare                                                                                                 | 1.58     | 2.32     |
| Central Road Fund | Works under Roads Wing financed from CRF                                                                             | 11843.91 | 20638    |
|                   | Schemes of States financed from Central Road Fund (CRF)                                                              | 2363.87  | 7070.7   |
|                   | Schemes of UTs financed from CRF                                                                                     | 5.6      | 104.3    |
|                   | Grants to Inter-State and Economically Important Roads - Schemes financed from CRF                                   | 267.09   | 805      |
|                   | Development, Planning, Quality Assurance, Research and Training - Schemes financed from CRF                          | 39.19    | 83       |
|                   | Maintenance of National Highways - financed from CRF                                                                 | ...      | 2041.4   |
|                   | Pradhan Mantri Gram Sadak Yojana                                                                                     | 7653.5   | 13984    |
|                   | Investment in NHAI                                                                                                   | 16517.68 | 7476.6   |