Lok Sabha Question No. 3024 (UNSTARRED), answered on 2023-03-20
Subject: Cess Collection and Allocation of Revenues
Ministry: FINANCE
Asked by: Rajan Baburao  Vichare

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA UNSTARRED QUESTION NO. 3024

TO BE ANSWERED ON MONDAY, MARCH 20, 2023 PHALGUNA 29, 1944 (SAKA)

## CESS COLLECTION AND ALLOCATION OF REVENUES

3024: SHRI RAJAN VICHARE:

Will the Minister of Finance be pleased to state:

- (a) the details of the various types of cess collected by the Government and their respective realisation during each of the last three years; (b) whether  the  Government  proposes  to  allocate  the  collected  cess  to  the respective departments for various purposes for which they were meant; (c) if so, the details thereof and if not, the reasons therefor; and
- (d) the effective measures taken by the Government for the efficient use of cess amount to various purposes for which it was collected from the public?

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

- (a) :  The  details  of  major  cess  collected/realized    during  each  of  the  last  three years are at Annexure 'A' . (b)  &  (c)  :    The  details  of  funds  utilised  through  major  dedicated  Reserve  Funds through different Ministries/Department are at Annexure 'B'. (d):   Cess is levied for meeting specific objectives of the Government. Government has  been  transferring    cess    to  various  dedicated  reserve  funds,  kept  in  public account,  after  due  appropriation  authorized  by  Parliament  by  law.  Taking  into account  the  receipts  and  utilization  of  different  cesses  in  the  previous  years,  the additional transfer to reserve funds are also made towards making good the short
- fall, if any, from Union Government's own resources and borrowings.
- *****

## Annexure 'A'

The details of Major Cesses collected/realized since FY. 2019-20 to FY. 2021-22.

(Rs. in crore)

| SI. No   | Head                                                                                                                                   | 2019-20   | 2020-21   | 2021-22   |
|----------|----------------------------------------------------------------------------------------------------------------------------------------|-----------|-----------|-----------|
|          | Cesses in operation                                                                                                                    |           |           |           |
| 1        | Primary & Education Cess (abolished on excisable goods)                                                                                | 81.48     | 61.85     | 15.44     |
| 2        | Secondary & Higher Education Cess (abolished on excisable goods)                                                                       | 27.97     | 11.42     | 2.50      |
| 3        | Health & Education Cess (introduced from Budget for 2018-19 after merging Primary Education Cess, Secondary and Higher Education Cess) | 39131.09  | 35821.54  | 52732.33  |
| 4        | GST Compensation Cess                                                                                                                  | 95490.02  | 85105.64  | 104768.66 |
| 5        | Additional Excise duties on Motor Spirit (Petrol)*                                                                                     | 14381.86  | 26895.29  | 26565.25  |
| 6        | Additional Excise Duties on High Speed Diesel*                                                                                         | 40668.72  | 85289.24  | 61820.95  |
| 7        | Road & Infrastructure Cess*                                                                                                            | 67373.64  | 123596.45 | 107600.76 |
| 8        | National Calamity Contingent Duty (abolished on excisable goods)                                                                       | 2380.44   | 5098.81   | 6138.30   |
| 9        | Cess on Crude Oil                                                                                                                      | 14062.48  | 10894.44  | 19353.84  |
| 10       | Cess on Exports                                                                                                                        | 5759.14   | 9214.64   | 1457.10   |
| 11       | Agriculture Infrastructure and Development Cess                                                                                        | …         | …         | 76950.68  |
| 12       | Health Cess                                                                                                                            | …         | -13.52    | 31.02     |
| 13       | Swachh Bharat Cess                                                                                                                     | 46.63     | 17.34     | 9.63      |

The  details  of  funds  utilised  through  major  dedicated  Reserve  Funds  through different Ministries/Departments are given below:

(Rs. In Crore)

|   Sl. No. | Name of the Fund                                                    | 2019-20   |   2020-21 |   2021-22 |
|-----------|---------------------------------------------------------------------|-----------|-----------|-----------|
|         1 | Prarambik Shiksha Kosh                                              | 26848.35  |   30168.3 |   31788.2 |
|         2 | Madhyamik & Uchhatar Shiksha Kosh*                                  | 14460.25  |   20567.1 |   25000   |
|         3 | GST Compensation Fund                                               | 153910.29 |  106317   |  110795   |
|         4 | Central Road and Infrastructure Fund                                | 90252.40  |  182363   |  251738   |
|         5 | National Disaster Response Fund/ National Calamity Contingency Fund | 2480.00   |    5820   |    6134.6 |
|         6 | Pradhan Mantri Swasthya Suraksha Nidhi*                             | --        |   20000   |   21498.7 |