Lok Sabha Question No. 717 (UNSTARRED), answered on 2022-12-12
Subject: Cess and Surcharges Levied by the Government
Ministry: FINANCE
Asked by: Dr. T. Sumathy (a) Thamizhachi Thangapandian, Anurag Sharma

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA

## UNSTARRED QUESTION NO. 717

TO BE ANSWERED ON MONDAY, DECEMBER 12, 2022 AGRAHAYANA 21, 1944 (SAKA)

## CESS AND SURCHARGES LEVIED BY THE GOVERNMENT

## 717. DR. T. SUMATHY (a) THAMIZHACHI     THANGAPANDIAN: SHRI ANURAG SHARMA:

Will the Minister of FINANCE be pleased to state:

- (a)  the details of the various types of cess and surcharges levied by the Government in the country;
- (b) the revenue collected by the Government from the aforesaid cess   and surcharges during each of the last eight years, State/UT-wise;
- (c) whether the Government has been able to allocate the cess collected for various purposes to the respective departments for which they are meant;
- (d)  if so, the details thereof and if not, the reasons therefor; and
- (e)  the details of the various types of cess and surcharges collected by the Government after the introduction  of  GST  and  the  revenue  collection  details  post  the  introduction  of  GST,  State/UTwise?

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

- (a) to (d) : The details of Cesses (in operation) collected/realized during the last eight years is enclosed at Annexure 'A'.

Utilization of such Cesses through dedicated Reserve Funds during the same period is enclosed at Annexure 'B'.

- (e): The cess collected after introduction of GST is at Annexure 'A. The details of Revenue collection after introduction of GST is as under:-

(In Rs. Crore)

| Year        | Gross Tax Revenue Receipts (A)   | Total Non Tax Revenue (B)   | Total (C=A+B)   |
|-------------|----------------------------------|-----------------------------|-----------------|
| 2017-18     | 19,15,494                        | 1,92,745                    | 21,08,239       |
| 2018-19     | 20,78,665                        | 2,35,704                    | 23,14,369       |
| 2019-20     | 20,07,580                        | 3,27,157                    | 23,34,737       |
| 2020-21     | 20,21,284                        | 2,07,633                    | 22,28,917       |
| 2021-22 (P) | 27,02,161                        | 3,48,044                    | 30,50,205       |

*****

## Annexure A

| Statement showing collection of major Cesses (in operation)   | Statement showing collection of major Cesses (in operation)                                                                           | Statement showing collection of major Cesses (in operation)   | Statement showing collection of major Cesses (in operation)   | Statement showing collection of major Cesses (in operation)   | Statement showing collection of major Cesses (in operation)   | Statement showing collection of major Cesses (in operation)   | Statement showing collection of major Cesses (in operation)   | Statement showing collection of major Cesses (in operation)   | Statement showing collection of major Cesses (in operation)   |
|---------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------|---------------------------------------------------------------|---------------------------------------------------------------|---------------------------------------------------------------|---------------------------------------------------------------|---------------------------------------------------------------|---------------------------------------------------------------|---------------------------------------------------------------|
| Sl.                                                           |                                                                                                                                       |                                                               |                                                               |                                                               |                                                               |                                                               |                                                               |                                                               |                                                               |
| No.                                                           | Head                                                                                                                                  | 2013-14                                                       | 2014-15                                                       | 2015-16                                                       | 2016-17                                                       | 2017-18                                                       | 2018-19                                                       | 2019-20                                                       | ₹ in crore ) 2020-21                                          |
| 1                                                             | Primary & Education Cess (abolished on excisable goods)                                                                               | 22236.54                                                      | 24218.99                                                      | 18782.66                                                      | 20219.88                                                      | 21117.31                                                      | 97.40                                                         | 81.48                                                         | 61.85                                                         |
| 2                                                             | Secondary& Higher Education Cess (abolished on excisable goods)                                                                       | 11266.12                                                      | 11959.50                                                      | 9240.37                                                       | 10028.19                                                      | 10538.80                                                      | 34.24                                                         | 27.97                                                         | 11.42                                                         |
| 3                                                             | Health &Education Cess (introduced from Budget for 2018-19 after merging Primary Education Cess, Secondary and Higher Education Cess) | …                                                             | …                                                             | …                                                             | …                                                             | …                                                             | 41177.44                                                      | 39131.09                                                      | 35821.54                                                      |
| 4                                                             | GST Compensation Cess                                                                                                                 | ...                                                           | ...                                                           | ...                                                           | ...                                                           | 62595.97                                                      | 95028.35                                                      | 95490.02                                                      | 85105.64                                                      |
| 5                                                             | Additional Excise duties on Indigenous Motor Spirit (Petrol)                                                                          | 4712.00                                                       | 5978.42                                                       | 17300.66                                                      | 18827.83                                                      | 21935.11                                                      | 15307.79                                                      | 14381.86                                                      | 26895.29                                                      |
| 6                                                             | Additional Exicse Duties on HSDiesel                                                                                                  | 15765.92                                                      | 19143.53                                                      | 52239.32                                                      | 53571.70                                                      | 61181.31                                                      | 44272.66                                                      | 40668.72                                                      | 85289.24                                                      |
| 7                                                             | Road & Infrastructure Cess                                                                                                            |                                                               | …                                                             | …                                                             | …                                                             | 15.87                                                         | 51266.72                                                      | 67373.64                                                      | 123596.45                                                     |
| 8                                                             | National Calamity Contingent Duty (abolished on excisable goods)                                                                      | 3546.07                                                       | 3732.55                                                       | 5172.93                                                       | 6426.20                                                       | 2938.44                                                       | 1800.16                                                       | 2380.44                                                       | 5098.81                                                       |
| 9                                                             | Cess on Crude Oil                                                                                                                     | 14533.20                                                      | 14655.05                                                      | 14310.69                                                      | 12618.31                                                      | 13579.21                                                      | 17814.23                                                      | 14062.48                                                      | 10894.44                                                      |
| 10                                                            | Cess on Exports                                                                                                                       | 1820.30                                                       | 1179.06                                                       | -529.01                                                       | 177.21                                                        | …                                                             | 1690.23                                                       | 5759.14                                                       | 9214.64                                                       |
| 11                                                            | Agriculture Infrastructure and Development Cess                                                                                       | …                                                             | …                                                             | …                                                             | …                                                             | …                                                             | …                                                             | …                                                             | …                                                             |

## Annexure B

| Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)   | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          | Statement showing utilization of Cess proceeds (transferred to the Reserve Funds)                                                          |
|-------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|
| (Rs. In Crore)                                                                      | (Rs. In Crore)                                                                                                                             | (Rs. In Crore)                                                                                                                             | (Rs. In Crore)                                                                                                                             | (Rs. In Crore)                                                                                                                             | (Rs. In Crore)                                                                                                                             | (Rs. In Crore)                                                                                                                             | (Rs. In Crore)                                                                                                                             | (Rs. In Crore)                                                                                                                             | (Rs. In Crore)                                                                                                                             |
| Sl.No.                                                                              | Name of the Fund                                                                                                                           | 2013-14                                                                                                                                    | 2014-15                                                                                                                                    | 2015-16                                                                                                                                    | 2016-17                                                                                                                                    | 2017-18                                                                                                                                    | 2018-19                                                                                                                                    | 2019-20                                                                                                                                    | 2020-21                                                                                                                                    |
| 1                                                                                   | Prarambik Shiksha Kosh                                                                                                                     | 19988.24                                                                                                                                   | 22323.19                                                                                                                                   | 19298.16                                                                                                                                   | 19732.47                                                                                                                                   | 19139.80                                                                                                                                   | 25227.90                                                                                                                                   | 26848.35                                                                                                                                   | 30168.34                                                                                                                                   |
| 2                                                                                   | Madhyamik &Uchhatar Shiksha Kosh*                                                                                                          |                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                            | 14460.25                                                                                                                                   | 20567.12                                                                                                                                   |
| 3                                                                                   | GST Compensation Fund                                                                                                                      | …                                                                                                                                          | …                                                                                                                                          | …                                                                                                                                          | …                                                                                                                                          | 56146.00                                                                                                                                   | 54275.00                                                                                                                                   | 153910.29                                                                                                                                  | 106317.00                                                                                                                                  |
| 4                                                                                   | Central Road and Infrastructure Fund                                                                                                       | 19433.72                                                                                                                                   | 25777.94                                                                                                                                   | 43175.10                                                                                                                                   | 51853.58                                                                                                                                   | 58525.63                                                                                                                                   | 62879.64                                                                                                                                   | 90252.40                                                                                                                                   | 182363.47                                                                                                                                  |
| 5                                                                                   | National Disaster Response Fund/ National Calamity Contingency Fund                                                                        | 4649.94                                                                                                                                    | 3460.88                                                                                                                                    | 7180.48                                                                                                                                    | 6450.00                                                                                                                                    | 3660.00                                                                                                                                    | 1800.16                                                                                                                                    | 2480.00                                                                                                                                    | 5820.00                                                                                                                                    |
| 6                                                                                   | Clean Energy Fund                                                                                                                          | 1650.00                                                                                                                                    | 4700.00                                                                                                                                    | 100.00                                                                                                                                     | 6466.75                                                                                                                                    | 5442.77                                                                                                                                    | …                                                                                                                                          | ...                                                                                                                                        | ...                                                                                                                                        |
| 7                                                                                   | Sugar Development Fund                                                                                                                     | 847.82                                                                                                                                     | 854.97                                                                                                                                     | 1352.66                                                                                                                                    | 2312.81                                                                                                                                    | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        |
| 8                                                                                   | Cine Workers Welfare Fund                                                                                                                  | 6.81                                                                                                                                       | 1.73                                                                                                                                       | 1.93                                                                                                                                       | …                                                                                                                                          | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        |
| 9                                                                                   | Mines Welfare Funds                                                                                                                        | 122.67                                                                                                                                     | 32.28                                                                                                                                      | 35.42                                                                                                                                      | …                                                                                                                                          | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        |
| 10                                                                                  | Beedi Workers Welfare Funds                                                                                                                | 160.00                                                                                                                                     | 155.93                                                                                                                                     | …                                                                                                                                          | …                                                                                                                                          | ...                                                                                                                                        | …                                                                                                                                          | …                                                                                                                                          | …                                                                                                                                          |
| 11                                                                                  | Other Development &Welfare Fund                                                                                                            | 158.69                                                                                                                                     | 175.32                                                                                                                                     | 179.16                                                                                                                                     | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        |
| 12                                                                                  | Krishi Kalyan Kosh                                                                                                                         | Not in operation                                                                                                                           | Not in operation                                                                                                                           |                                                                                                                                            | 8379.16                                                                                                                                    | 8916.39                                                                                                                                    | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        |
| 13                                                                                  | Bharat Infrastructure Kosh                                                                                                                 | Not in operation                                                                                                                           | Not in operation                                                                                                                           |                                                                                                                                            | 314.00                                                                                                                                     | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        |
| 14                                                                                  | Rashtriya Swachhata Kosh                                                                                                                   | Not in operation                                                                                                                           | Not in operation                                                                                                                           | 2400.00                                                                                                                                    | 10000.00                                                                                                                                   | 3400.00                                                                                                                                    | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        |
| 15                                                                                  | Prevention and Control of Water Pollution^                                                                                                 | 261.73                                                                                                                                     | 251.22                                                                                                                                     | 242.97                                                                                                                                     | 145.64                                                                                                                                     | 174.82                                                                                                                                     | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        |
| 16                                                                                  | Pradhan Mantri Swasthya Suraksha Nidhi                                                                                                     | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | ...                                                                                                                                        | 20000.00                                                                                                                                   |
|                                                                                     | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. | ^ No physical fund has been constituted. However, expenditure provision has been netted against receipts in Statement of Budget Estimates. |