Lok Sabha Question No. 1629 (UNSTARRED), answered on 2023-02-13
Subject: Recommendations of Finance Commission on Surcharges, Duties and Cesses
Ministry: FINANCE
Asked by: Nalin Kumar Kateel, Sumalatha Ambareesh, D.K. Suresh

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

## LOK SABHA

## UNSTARRED QUESTION NO. 1629 TO BE ANSWERED ON MONDAY 13 th  FEBRUARY, 2023 [MAGHA 24, 1944 (Saka)]

'Recommendations of Finance Commission on Surcharges, Duties and Cesses'

No.1629.    Shri Nalin Kumar Kateel:

Shrimati Sumalatha Ambareesh:

Shri D.K. Suresh :

Will the Minister of Finance be pleased to state:

- (a) whether the Fifteenth  Finance  Commission  has  made  any  recommendation  on surcharges on taxes, duties and cesses levied for specific purposes and if so, the details thereof ;
- (b) whether  the  Government  has  taken  all  the  necessary  measures  to  follow  the  said recommendations and if so, the details thereof and if not, the reasons therefor; and
- (c) the total amount collected from all the surcharges on taxes, duties and cesses levied for specific purposes during each of the last five years ?

## ANSWER

## THE MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

- (a)

- : No, Sir.

- (b) : Does not arise.

- (c)         : The total amount collected for the last five (5) years from all the surcharges on taxes, Cesses and GST Compensation Cess is Annexed.

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| Statement showing details of surcharges on taxes, duties and cesses estimated as part of principal taxes   | Statement showing details of surcharges on taxes, duties and cesses estimated as part of principal taxes   | Statement showing details of surcharges on taxes, duties and cesses estimated as part of principal taxes   | Statement showing details of surcharges on taxes, duties and cesses estimated as part of principal taxes   | Statement showing details of surcharges on taxes, duties and cesses estimated as part of principal taxes   | Statement showing details of surcharges on taxes, duties and cesses estimated as part of principal taxes   | Statement showing details of surcharges on taxes, duties and cesses estimated as part of principal taxes   |
|------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------|
|                                                                                                            | Name of the levy                                                                                           | Actuals 2017-18                                                                                            | Actuals 2018-19                                                                                            | Actuals 2019-20                                                                                            | Actuals 2020-21                                                                                            | ( ₹ crore ) Actuals 2021-22                                                                                |
| SURCHARGES                                                                                                 | SURCHARGES                                                                                                 | 25873.13                                                                                                   | 38611.48                                                                                                   | 33086.96                                                                                                   | 33064.07                                                                                                   | 40758.25                                                                                                   |
| CESSES                                                                                                     | CESSES                                                                                                     | 154392.00                                                                                                  | 173899.29                                                                                                  | 184026.79                                                                                                  | 296923.67                                                                                                  | 353664.46                                                                                                  |
|                                                                                                            | Total Health and Education Cess                                                                            | 0.00                                                                                                       | 41177.44                                                                                                   | 39131.10                                                                                                   | 35821.55                                                                                                   | 52732.33                                                                                                   |
|                                                                                                            | Total Krishi Kalyan Cess                                                                                   | 4266.84                                                                                                    | 168.89                                                                                                     | 40.13                                                                                                      | 10.61                                                                                                      | 7.24                                                                                                       |
|                                                                                                            | Total National Calamity Contingent Duty                                                                    | 2938.44                                                                                                    | 1797.80                                                                                                    | 2380.40                                                                                                    | 5098.81                                                                                                    | 7074.87                                                                                                    |
|                                                                                                            | Total Primary Education Cess                                                                               | 21117.31                                                                                                   | 97.40                                                                                                      | 81.48                                                                                                      | 61.85                                                                                                      | 15.44                                                                                                      |
|                                                                                                            | Total Secondary& Higher Education Cess                                                                     | 10538.80                                                                                                   | 34.24                                                                                                      | 27.97                                                                                                      | 11.42                                                                                                      | 2.50                                                                                                       |
|                                                                                                            | Health Cess                                                                                                | 0.00                                                                                                       | 0.00                                                                                                       | 0.00                                                                                                       | -13.52                                                                                                     | 31.02                                                                                                      |
|                                                                                                            | Agriculture Infrastructure and Development Cess                                                            | 0.00                                                                                                       | 0.00                                                                                                       | 0.00                                                                                                       | 0.00                                                                                                       | 76950.68                                                                                                   |
|                                                                                                            | Cesses on Exports                                                                                          | 384.56                                                                                                     | 1690.23                                                                                                    | 5759.14                                                                                                    | 9214.64                                                                                                    | 1457.10                                                                                                    |
|                                                                                                            | Total Road and Infrastructure Cess*                                                                        | 83132.29                                                                                                   | 110847.16                                                                                                  | 122424.32                                                                                                  | 235782.55                                                                                                  | 195986.96                                                                                                  |
|                                                                                                            | Infrastructure Cess                                                                                        | 903.90                                                                                                     | 6.36                                                                                                       | 0.94                                                                                                       | -0.07                                                                                                      | 0.00                                                                                                       |
|                                                                                                            | Cess on Crude Oil                                                                                          | 13579.21                                                                                                   | 17814.23                                                                                                   | 14062.49                                                                                                   | 10894.44                                                                                                   | 19353.84                                                                                                   |
|                                                                                                            | Cess on Bidi                                                                                               | 32.60                                                                                                      | -0.03                                                                                                      | 0.02                                                                                                       | 0.00                                                                                                       | 0.01                                                                                                       |
|                                                                                                            | Cess on Sugar                                                                                              | 793.40                                                                                                     | 13.40                                                                                                      | 3.50                                                                                                       | 0.35                                                                                                       | 0.02                                                                                                       |
|                                                                                                            | Cess on Automobiles                                                                                        | 96.42                                                                                                      | 0.08                                                                                                       | 1.08                                                                                                       | 0.00                                                                                                       | 0.01                                                                                                       |
|                                                                                                            | Other Cesses                                                                                               | 451.82                                                                                                     | -21.52                                                                                                     | 14.98                                                                                                      | 0.03                                                                                                       | -0.16                                                                                                      |
|                                                                                                            | Clean Environment Cess                                                                                     | 11463.43                                                                                                   | 4.88                                                                                                       | 24.56                                                                                                      | 0.01                                                                                                       | 23.86                                                                                                      |
|                                                                                                            | Cess on Jute                                                                                               | 22.71                                                                                                      | 0.16                                                                                                       | 2.18                                                                                                       | 0.06                                                                                                       | 0.04                                                                                                       |
|                                                                                                            | Cess on Tobacco                                                                                            | 0.33                                                                                                       | 0.07                                                                                                       | 0.03                                                                                                       | 0.01                                                                                                       | 0.07                                                                                                       |
|                                                                                                            | Cess on Salt                                                                                               | 0.00                                                                                                       | 0.00                                                                                                       | 0.00                                                                                                       | 0.00                                                                                                       | -0.20                                                                                                      |
|                                                                                                            | Total Swachh Bharat Cess                                                                                   | 4289.63                                                                                                    | 216.40                                                                                                     | 46.63                                                                                                      | 17.34                                                                                                      | 9.63                                                                                                       |
|                                                                                                            | Water Cess                                                                                                 | 188.90                                                                                                     | 6.76                                                                                                       | 11.16                                                                                                      | 6.82                                                                                                       | 2.78                                                                                                       |
|                                                                                                            | R &DCess                                                                                                   | 191.41                                                                                                     | 45.34                                                                                                      | 14.68                                                                                                      | 16.77                                                                                                      | 16.42                                                                                                      |
|                                                                                                            | Other Cess                                                                                                 | 0.00                                                                                                       | 0.00                                                                                                       | 0.00                                                                                                       | 0.00                                                                                                       | 0.00                                                                                                       |
| GST Compensation Cess                                                                                      | GST Compensation Cess                                                                                      | 62611.59                                                                                                   | 95080.71                                                                                                   | 95553.09                                                                                                   | 85191.91                                                                                                   | 104768.66                                                                                                  |
| Total Cess and surcharges ( including GST Compensation Cess)                                               | Total Cess and surcharges ( including GST Compensation Cess)                                               | 242876.72                                                                                                  | 307591.48                                                                                                  | 312666.84                                                                                                  | 415179.65                                                                                                  | 499191.37                                                                                                  |

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