Lok Sabha Question No. 1131 (UNSTARRED), answered on 2024-12-02
Subject: Amount Collected and Spent under Educational Scheme
Ministry: EDUCATION
Asked by: Thiru Arun Nehru

## GOVERNMENT OF INDIA MINISTRY OF EDUCATION DEPARTMENT OF SCHOOL EDUCATION & LITERACY

## LOK SABHA UNSTARRED QUESTION NO-1131 ANSWERED ON-02/12/2024

## Amount Collected and Spent under Educational Scheme

1131. Thiru Arun Nehru:

Will the Minister of EDUCATION be pleased to state:

- (a)  the  total  amount  of  Education  Cess  collected  by  the  Government  during  the  last  five years;
- (b)  the  details  of  Educational  schemes  launched  by  the  Government  by  utilising  the Education Cess;
- (c) the amount of Education Cess spent on educational schemes during the above period; and
- (d) the amount of Education Cess devolved to States during the last five years, State-wise?

## ANSWER

## MINISTER OF STATE IN THE MINISTRY OF EDUCATION (SHRI JAYANT CHAUDHARY)

(a) & (b): From the F.Y. 2018-19, a composite cess is levied on Corporate Tax and Income Tax  in  the  name  of  'Health  and  Education  Cess',  replacing  the  erstwhile  cesses  called 'Primary  Education  Cess'  [imposed  by  the  Finance  (No.2)  Act,  2004]  and  'Secondary  and Higher Education Cess' [imposed by the Finance Act 2007]. The proceeds from the cess so collected as part of the principal taxes are deposited in Consolidated Fund of India in terms of the Article 266 of the Constitution of India. Details of amount collected by the Government during last five years are at Annexure-I .

(c): For the education sector, the utilization of the proceeds is put through reserve funds viz. Prarambhik  Shikha  Kosh  (PSK)  and  Madhyamik  and  Uchchtar  Shiksha  Kosh  (MUSK). Scheme-wise utilization of PSK and MUSK are at Annexure-II.

- (d):  The cess levied for specific purposes under any law made by Parliament is levied and collected by the Government of India and does not form part of the divisible pool of taxes and accordingly not distributed between the Union and the States in terms of Article 270 of the Constitution of India.

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ANNEXURE REFERRED TO IN PARTS (a) & (b) OF LOK SABHA UNSTARRED QUESTION  NO.  1131  FOR  02.12.2024  ASKED  BY  HON'BLE  MEMBER  OF PARLIAMENT SHRI THIRU ARUN NEHRU REGARDING "AMOUNT COLLECTED AND SPENT UNDER EDUCATIONAL SCHEME'.

The  details of the collection and expenditure of Education Cess for the last five financial years are as under:-

(Rupees in crore)

|   S.No. | Financial Year   | Collection of Health& Education Cess   | Actual Expenditure Primary Education Cess   | Actual Expenditure Secondary &Higher Education Cess   |
|---------|------------------|----------------------------------------|---------------------------------------------|-------------------------------------------------------|
|       1 | 2019-20          | 39,240.55                              | 26,848.35                                   | 12,882.10                                             |
|       2 | 2020-21          | 35,894.82                              | 30,168.33                                   | 20,370.44                                             |
|       3 | 2021-22          | 52,750.27                              | 31,788.25                                   | 23,954.23                                             |
|       4 | 2022-23          | 61,813.92                              | 38,000.00                                   | 24,323.49                                             |
|       5 | 2023-24 (R.E.)   | 73,000.00                              | 28,400.00                                   | 12,000.00                                             |

[Source: Ministry of Finance]

ANNEXURE  REFERRED  TO  IN  PARTS  (c)  OF  LOK  SABHA  UNSTARRED QUESTION  NO.  1131  FOR  02.12.2024  ASKED  BY  HON'BLE  MEMBER  OF PARLIAMENT SHRI THIRU ARUN NEHRU REGARDING "AMOUNT COLLECTED AND SPENT UNDER EDUCATIONAL SCHEME'

## Scheme-wise utilization of MUSK

|   S. No | Schemes                                                              | 2019-20   | 2020-21   | 2021-22   | 2022-23   | 2023-24   |
|---------|----------------------------------------------------------------------|-----------|-----------|-----------|-----------|-----------|
|       1 | Pradhan Mantri Rashtriya Uchhatar Shiksha Abhiyan (PM-RUSA)          | 1,136.94  | 0.00      | 229.67    | 250.00    | 0.00      |
|       2 | Interest Subsidy and contribution for Guarantee Funds                | 1,632.90  | 1,476.79  | 1,385.21  | 873.49    | 0.00      |
|       3 | Scholarship for College and University students                      | 360.25    | 164.06    | 191.96    | 150.00    | 0.00      |
|       4 | Pandit Madan Mohan Malviya National Mission on Teachers and Teaching | 74.63     | 0.00      | 23.38     | 0.00      | 0.00      |
|       5 | Support to Indian Institutes of Technology                           | 1,499.00  | 3,370.70  | 1,536.02  | 2,500.00  | 1,500.00  |
|       6 | University Grants Commission (UGC)                                   | 1,810.25  | 2,541.11  | 4,723.20  | 4,355.00  | 1,000.00  |
|       7 | All India Council for Technical Education(AICTE)                     | 400.00    | 0.00      | 0.00      | 0.00      | 0.00      |
|       8 | Grants to Central Universities (CUs)                                 | 1,334.75  | 6,329.97  | 7,479.79  | 3,595.00  | 1,000.00  |
|       9 | Support to National Institutes of Technology                         | 829.03    | 920.69    | 2,235.00  | 2,500.00  | 1,500.00  |
|      10 | Pradhan Mantri Uchchatar Shiksha Protsahan (PM- USP)                 | 0.00      | 0.00      | 0.00      | 0.00      | 1,000.00  |
|      11 | Samagra Shiksha                                                      | 3,491.41  | 3,267.12  | 2,900.00  | 4,000.00  | 3,000.00  |
|      12 | National Means cum Merit Scholarship Scheme                          | 308.80    | 200.00    | 250.00    | 250.00    | 250.00    |

(Rupees in crore)

| S. No   | Schemes                                                             | 2019-20   | 2020-21   | 2021-22   | 2022-23   | 2023-24   |
|---------|---------------------------------------------------------------------|-----------|-----------|-----------|-----------|-----------|
| 13      | National Scheme for Incentive to Girl Child for Secondary Education | 4.14      | 0.00      | 0.00      | 0.00      | 0.00      |
| 14      | Kendriya Vidyalaya Sangathan                                        | 0.00      | 2,100.00  | 1,000.00  | 2,500.00  | 1,000.00  |
| 15      | Navodaya Vidyalaya Samiti                                           | 0.00      | 0.00      | 2,000.00  | 3,350.00  | 1,750.00  |
|         | Total                                                               | 12,882.10 | 20,370.44 | 23,954.23 | 24,323.49 | 12,000.00 |

## Scheme-wise utilization of PSK

(Rupees in crore)

| S. No.   | SCHEMES         | 2019-20   | 2020-21   | 2021-22   | 2022-23   | 2023-24   |
|----------|-----------------|-----------|-----------|-----------|-----------|-----------|
| 1        | Samagra Shiksha | 18,372.41 | 18,644.52 | 21,788.25 | 26,000.00 | 20,000.00 |
| 2        | PM-POSHAN       | 8,475.94  | 11,523.81 | 10,000.00 | 12,000.00 | 8,400.00  |
|          | Total           | 26,848.35 | 30,168.33 | 31,788.25 | 38,000.00 | 28,400.00 |

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