Lok Sabha Question No. 231 (STARRED), answered on 2025-03-17
Subject: Cess and Surcharges
Ministry: FINANCE
Asked by: Shri Rao Rajendra Singh, Shri Abhishek Banerjee

Government of India Ministry of Finance Department of Revenue

## LOK SABHA STARRED QUESTION NO. *231

TO BE ANSWERED ON MONDAY, MARCH 17, 2025/PHALGUNA 26, 1946 (SAKA)

## CESS AND SURCHARGES

## *231. SHRI RAO RAJENDRA SINGH: SHRI ABHISHEK BANERJEE:

Will the Minister of Finance be pleased to state:

- (a) whether the Government has any data on various kinds of cess and surcharges collected through various sources since 2019, if so, the details thereof;
- (b) the details of amount so collected (excluding GST compensation cess) since 2014, yearwise and and item-wise;
- (c) the details of utilisation of such cess and surcharges collected in public interest during the last five years;
- (d)  whether the Government has used cess and surcharges to replace or complement other forms of taxes being levied under different sub heads; and
- ( e) if so, the details of such instances or taxes and the reasons therefor?

## ANSWER

## THE MINISTER OF FINANCE (SMT. NIRMALA SITHARAMAN)

- (a) to (e):     A statement is placed on the Table of the House.

****

Statement referred to in reply to LOK SABHA Starred Question No. *231 for answer on 17 th March, 2025 raised by Shri Rao Rajendra Singh and Shri Abhishek Banerjee regarding 'Cess and Surcharges'.

(a)  and  (b)  :    Data  showing  year  wise  details  of  major  cess  levied  and  collected  as  part  of principal taxes (excluding GST Compensation Cess) is enclosed at Annexure - 'A'.

(c) :  Details of utilization of cess proceeds (transferred to the Reserve Funds) during the last five years is enclosed as Annexure- 'B'.

(d) and (e) :  Government has not used cess and surcharges to replace existing taxes because these levies are intended for specific, targeted purposes and often serve as temporary funding mechanisms. They do not generate the same level of revenue or long-term stability as broader taxes like GST and income tax. Cess and surcharges complement, rather than substitute, the existing  tax  structure,  helping  to  raise  funds  for  particular  projects  without  disrupting  the overall taxation system.

*****

| Statement showing Year-wise details of Major Cesses levied and collected as part of principal taxes (excluding GST Compensation Cess)            |                                                                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
|--------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|
| Sl. No.                                                                                                                                          | Name of the levy                                                | Actuals 2014-15 | Actuals 2015-16 | Actuals 2016-17 | Actuals 2017-18 | Actuals 2018-19 | Actuals 2019-20 | Actuals 2020-21 | Actuals 2021-22 | Actuals 2022-23 | Actuals 2023-24 | RE 2024-25 | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      | BE 2025-26      |
| CESSES IN OPERATION:                                                                                                                             |                                                                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 1                                                                                                                                                | AGRICULTURE INFRASTRUCTURE &DEVELOPMENT CESS                    |                 |                 |                 |                 |                 |                 |                 |                 | 74142.0         | 80923.6         | 75180.0    |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 80030.0                                                                                                                                          |                                                                 |                 |                 |                 |                 |                 |                 |                 | 76950.7         |                 |                 | 17810.0    |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 2                                                                                                                                                | CESS ONCRUDE OIL                                                | 14655.1         | 14310.7         | 12618.3         | 13579.2         | 17814.2         | 14062.5         | 10894.4         | 19353.8 1457.1  | 21497.1 852.4   | 18803.4         |            | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    | 19330.0 11.0    |
| 3                                                                                                                                                | CESSES ON EXPORTS                                               | 1179.1          | 122.4           | 177.2           | 384.6           | 1690.2          | 5759.1          | 9214.6          | 31.0            |                 | -3.2            | 10.0       | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            | 35.0            |
| 4                                                                                                                                                | HEALTH CESS                                                     |                 |                 |                 |                 |                 |                 | -13.5           | 52732.3         | 24.0            | 22.9            | 30.0       |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 5                                                                                                                                                | HEALTH &EDUCATION CESS                                          |                 |                 |                 |                 | 41177.4         | 39131.1         | 35821.6         |                 | 61809.3         | 71157.0         | 85300.0    | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         | 94000.0         |
| 6                                                                                                                                                | NATIONAL CALAMITY CONTINGENT DUTY                               | 3732.6          | 5172.9          | 6426.2          | 2938.4          | 1797.8          | 2380.4          | 5098.8          | 6138.3 195987.0 | 7168.3 59235.0  | 7812.3          | 9610.0     | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 | 10380.0 47420.0 |
| 7                                                                                                                                                | ROAD AND INFRASTRUCTURE CESS*                                   | 25122.0 44688.6 | 69540.0         | 72399.5         | 83132.3         | 110847.2        | 122424.3        | 235782.6        |                 |                 | 44552.5         | 45250.0    |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| A. Grand Total (1 to 7) 89146.0 91621.3 100034.5 173326.9 183757.5 296798.5 352650.2 224728.2 223268.4 233190.0 251206.0 CESSES NOT IN OPERATION |                                                                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 8                                                                                                                                                | PRIMARY EDUCATION CESS                                          | 24219.0         | 18782.7         | 20219.9         | 21117.3         | 97.4            | 81.5            | 61.9            | 15.4            | 3.2             | 1.1             |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 9                                                                                                                                                | SECONDARY &HIGHER EDUCATION CESS                                | 11959.5         | 9240.4          | 10028.2         | 10538.8         | 34.2            | 28.0            | 11.4            | 2.5             | 1.5             | 0.5             |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 10                                                                                                                                               | CLEAN ENERGY CESS                                               | 5393.5          | 12675.6         | 26117.3         | 11463.4         | 4.9             | 24.6            | 0.0             | 23.9            | 19.8            |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 11                                                                                                                                               | KRISH KALYAN CESS                                               |                 |                 | 8379.2          | 4266.8          | 168.9           | 40.1            | 10.6            | 7.2             | 6.0             | 2.4             |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 12                                                                                                                                               |                                                                 |                 | 4213.9          | 12475.4         | 4289.6          | 216.4           | 46.6            | 17.3            | 9.6             | 8.0             | 5.2             |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
|                                                                                                                                                  | SWACHH BHARAT CESS                                              |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 13                                                                                                                                               | INFRASTRUCTURE CESS                                             |                 |                 | 3917.7          | 903.9           | 6.4             | 0.9             | -0.1            |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 14                                                                                                                                               | OTHER CESSES COLLECTED UNDER UNION EXCISE DUTIES                | 1693.0          | 2343.6          | 4429.9          | 1397.3          | -7.8            | 21.8            | 0.7             | 0.0             | 0.4             | -21.8           |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 15                                                                                                                                               | CESSES UNDER OTHER TAXES AND DUTIES ON COMMODITIES AND SERVICES | 1163.6          | 1167.3          | 1406.3          | 380.3           | 52.1            | 25.8            | 23.6            | 19.2            | -141.8          | -4.3            |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| B.                                                                                                                                               | Grand Total (8 to 15)                                           | 44428.5         | 48423.5         | 86973.7         | 54357.5         | 572.4           | 269.3           | 125.5           | 77.9            | -103.0          | -16.9           |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 89117.1 137569.4 178594.9 154392.0 173899.3 184026.8 296924.0 352728.1 224625.1 223251.5 233190.0 251206.0 SURCHARGES LEVIEDON -                 | Grand Total (A+B)                                               |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 1 70000.0                                                                                                                                        | Corporation                                                     | 14302.2         | 17754.1         | 20109.7         | 21439.5         | 25448.6         | 19053.9         |                 | 15890.0         | 55103.8         | 60373.3         | 60000.0    |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
|                                                                                                                                                  | Tax                                                             |                 |                 |                 |                 |                 |                 | 14078.6         |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 2 85000.0                                                                                                                                        | Taxes on Income other than Corporation Tax                      | 1400.1          | 1565.2          | 2299.0          | 3211.8          | 4291.7          | 5236.9          | 5537.8          | 7922.9          | 53914.2         | 54793.8         | 76000.0    |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| 3                                                                                                                                                | Fringe Benefit Tax                                              | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.4             | 0.0             | 0.0             |                 | 0.0        | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             | 0.0             |
| 4 17500.0                                                                                                                                        | Social Welfare Surcharge under Customs                          | 0.0             | 0.0             | 0.0             | 1221.9          | 8871.2          | 8796.1          | 13447.4         | 16945.1         | 16178.8         | 16273.4         | 17250.0    |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| Grand Total (1 172500.0                                                                                                                          | to 4)                                                           | 15702.3         | 19319.3         |                 | 25873.1         | 38611.5         |                 |                 |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
| * Includes additional duty of excise on petrol were known as 'road cess' before introduction                                                     | and diesel, which of 'road and                                  |                 |                 |                 |                 |                 | 33087.0         | 33064.1         | 40757.9         | 125196.8        | 131440.6        | 153250.0   |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
|                                                                                                                                                  | infrastrucure cess'.                                            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
|                                                                                                                                                  |                                                                 |                 |                 |                 |                 |                 |                 |                 |                 |                 | 0.0             |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |
|                                                                                                                                                  |                                                                 |                 |                 | 22408.7         |                 |                 |                 |                 |                 |                 |                 |            |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |                 |

| Utilization of Cess proceeds (transferred to the Reserve Funds)   | Utilization of Cess proceeds (transferred to the Reserve Funds)      | Utilization of Cess proceeds (transferred to the Reserve Funds)                                                 | Utilization of Cess proceeds (transferred to the Reserve Funds)   | Utilization of Cess proceeds (transferred to the Reserve Funds)   | Utilization of Cess proceeds (transferred to the Reserve Funds)   | Utilization of Cess proceeds (transferred to the Reserve Funds)   | Utilization of Cess proceeds (transferred to the Reserve Funds)   | Utilization of Cess proceeds (transferred to the Reserve Funds)   | Utilization of Cess proceeds (transferred to the Reserve Funds)   |
|-------------------------------------------------------------------|----------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|
| Sl. No.                                                           | Name of the Fund                                                     | Major Schemes being financed out of the fund                                                                    | 2019-20                                                           | 2020-21                                                           | 2021-22                                                           | 2022-23                                                           | 2023-24                                                           | 2024-25 RE                                                        | 2025-26 BE                                                        |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | Pradhan Mantri Fasal Bima Yojana                                                                                | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | Modified Interest Subvention Scheme                                                                             | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | Pradhan Mantri Kisan Samman Nidhi (PM-Kisan)                                                                    | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | Rashtriya Krishi Vikas Yojana                                                                                   | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | Pradhan Mantri Kisan Sampada Yojana                                                                             | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | National Ganga Plan                                                                                             | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | Accelerated Irrigation Benefit Programme and National Special Projects                                          | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | Interlinking of Rivers                                                                                          | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 1                                                                 | Agriculture Infrastructure and Development Fund                      | Pradhan Mantri Krishi Sinchai Yojana                                                                            | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 120714.39                                                         | 138822.37                                                         | 117676.85                                                         |
| 2                                                                 | Prarambik Shiksha Kosh                                               | Pradhan Mantri Poshan Shakti Nirman (PM-POSHAN) Samagra Shiksha                                                 | 26848.35                                                          | 30168.34                                                          | 31788.25                                                          | 38000.00                                                          | 28400.00                                                          | 42000.00                                                          | 47500.00                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | Samagra Shiksha Scheme                                                                                          | 14460.25                                                          |                                                                   | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          |                                                                   | 37821.26                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | National Means cum Merit Scholarship Kendriya Vidyalaya Sangathan                                               | 14460.25                                                          |                                                                   | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          |                                                                   | 37821.26                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | Navodaya Vidyalaya Samiti                                                                                       | 14460.25                                                          |                                                                   | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          |                                                                   | 37821.26                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | Grants to Central Universities                                                                                  | 14460.25                                                          |                                                                   | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          |                                                                   | 37821.26                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | Indian Institutes of Technology                                                                                 | 14460.25                                                          | 20561.27                                                          | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          | 30815.19                                                          | 37821.26                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | University Grants Commission PM Uchchatar Shiksha Protsahan (PM-USP)                                            | 14460.25                                                          |                                                                   | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          |                                                                   | 37821.26                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | Yojna of                                                                                                        | 14460.25                                                          |                                                                   | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          |                                                                   | 37821.26                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | National Institutes of Technology and Indian Institute Enegineering Science and Technology                      | 14460.25                                                          |                                                                   | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          |                                                                   | 37821.26                                                          |
| 3                                                                 | Madhyamik &Uchhatar Shiksha Kosh#                                    | Skill India Programme                                                                                           | 14460.25                                                          |                                                                   | 25000.00                                                          | 14250.00                                                          | 47777.66                                                          |                                                                   | 37821.26                                                          |
| 4                                                                 | Central Road and Infrastructure Fund                                 | Railway Safety/Construction                                                                                     | 90252.40                                                          | 182363.47                                                         | 251738.18                                                         | 239646.25                                                         | 47777.66                                                          | 39777.90                                                          | 41000.00                                                          |
| 4                                                                 | Central Road and Infrastructure Fund                                 | Pradhan Mantri Gram Sadak Yojna                                                                                 | 90252.40                                                          | 182363.47                                                         | 251738.18                                                         | 239646.25                                                         |                                                                   | 39777.90                                                          | 41000.00                                                          |
| 5                                                                 | National Disaster Response Fund/ National Calamity Contingency Fund* |                                                                                                                 | 2480.00                                                           | 5820.00                                                           | 6134.60                                                           | 8000.49                                                           | 8801.21                                                           | 9610.00                                                           | 10380.00                                                          |
| 6                                                                 | Pradhan Mantri Swasthya Suraksha Nidhi#                              | Flexible Pool for RCH &Health System Strengthening, National Health Programme and National Urban Health Mission | ...                                                               | 20000.00                                                          | 21498.72                                                          | 18339.27                                                          | 13776.63                                                          | 14383.54                                                          | 17678.74                                                          |
| 6                                                                 | Pradhan Mantri Swasthya Suraksha Nidhi#                              | Infrastructure maintenance                                                                                      | ...                                                               | 20000.00                                                          | 21498.72                                                          | 18339.27                                                          | 13776.63                                                          | 14383.54                                                          | 17678.74                                                          |
| 6                                                                 | Pradhan Mantri Swasthya Suraksha Nidhi#                              | Human Resources for Health and Medical Education                                                                | ...                                                               | 20000.00                                                          | 21498.72                                                          | 18339.27                                                          | 13776.63                                                          | 14383.54                                                          | 17678.74                                                          |
| 6                                                                 | Pradhan Mantri Swasthya Suraksha Nidhi#                              | Ayushman Bharat - Pradhan Mantri Jan Aarogya Yojana                                                             | ...                                                               | 20000.00                                                          | 21498.72                                                          | 18339.27                                                          | 13776.63                                                          | 14383.54                                                          | 17678.74                                                          |
| 7                                                                 | Oil Industry Development Fund                                        | Strategic Oil Reserve                                                                                           | ...                                                               | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 17810.00                                                          | 19330.00                                                          |
| 7                                                                 | Oil Industry Development Fund                                        | LPG Subsidy                                                                                                     | ...                                                               | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 17810.00                                                          | 19330.00                                                          |
| 7                                                                 | Oil Industry Development Fund                                        | Payment for Indigenous Urea                                                                                     | ...                                                               | ...                                                               | ...                                                               | ...                                                               | ...                                                               | 17810.00                                                          | 19330.00                                                          |
| Payment for Indigenous P &KFertilizers Grand Total                | Payment for Indigenous P &KFertilizers Grand Total                   | Payment for Indigenous P &KFertilizers Grand Total                                                              | 134041.00                                                         | 258913.08                                                         | 336159.75                                                         | 318236.01                                                         | 257303.22                                                         | 293219.00                                                         | 291386.85                                                         |