Lok Sabha Question No. 1806 (UNSTARRED), answered on 2023-07-31
Subject: Health and Education Cess
Ministry: FINANCE
Asked by: Kalyan Banerjee

## GOVERNMENT OF INDIA MINISTRY OF FINANCE

## DEPARTMENT OF REVENUE

LOK SABHA UNSTARRED QUESTION NO. 1806

TO BE ANSWERED ON MONDAY THE 31st July, 2023/ 09 Shravan, 1945 (Saka)

## HEALTH AND EDUCATION CESS

## 1806. SHRI KALYAN BANERJEE:

Will the Minister of FINANCE be pleased to state:

- (a) whether the Government had introduced 4 per cent Health and Education Cess on income in 2018-19;
- (b) if so, the cess collected and the amount transferred to education reserve funds is less than 75 per cent during the last six years;
- (c) if so, the details thereof; and
- (d) the details of cess amount transferred to Prarambhik Shiksha Kosh and Madhyamik and Uchchtar Shiksha Kosh (MUSK) since 2018-19?

## ANSWER

MINISTER OF STATE IN THE MINISTRY OF FINANCE (Sh. PANKAJ CHAUDHARY)

- (a):  The Government had introduced 4 per cent Health and Education Cess on income-tax from financial year 2018-19.
- (b)to(d): The details of Health and Education Cess collected during last 6 years is at 'Table-I and the details of the utilization of the Cess to Prarambik Shiksha Kosh and Madhyamik and Ucchtar Shiksha Kosh including that in Pradhan Mantri Swasthya Suraksha Nidhi is at 'Table-II.

Table-I

| Collection of Education Cess (₹ In crore)   | Collection of Education Cess (₹ In crore)                                                           | Collection of Education Cess (₹ In crore)   | Collection of Education Cess (₹ In crore)   | Collection of Education Cess (₹ In crore)   | Collection of Education Cess (₹ In crore)   | Collection of Education Cess (₹ In crore)   | Collection of Education Cess (₹ In crore)   |
|---------------------------------------------|-----------------------------------------------------------------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|
| Sl. No                                      | Name of the levy                                                                                    | Actuals 2017-18                             | Actuals 2018-19                             | Actuals 2019-20                             | Actuals 2020-21                             | Actuals 2021-22                             | Revised 2022-23                             |
| 1                                           | Primary Education Cess (abolished on excisable goods)                                               | 21117.31                                    | 97.40                                       | 81.48                                       | 61.85                                       | 15.44                                       | 0.00                                        |
| 2                                           | Secondary & Higher Education Cess (abolished on excisable goods)                                    | 10538.80                                    | 34.24                                       | 27.97                                       | 11.42                                       | 2.50                                        | 0.00                                        |
| 3                                           | Health and Education Cess after merging primary Education Cess, Secondary and Higher Education Cess | 0.00                                        | 41177.44                                    | 39131.10                                    | 35821.55                                    | 52732.33                                    | 62500.01                                    |
|                                             | Total                                                                                               | 31656.11                                    | 41309.08                                    | 39240.55                                    | 35894.82                                    | 52750.27                                    | 62500.01                                    |

Table-II

| Utilisation of Cess Proceeds (transferred to the Reserve Funds)   | Utilisation of Cess Proceeds (transferred to the Reserve Funds)                                                                                                                                                                                                                    | Utilisation of Cess Proceeds (transferred to the Reserve Funds)                                                                                                                                                                                                                    | Utilisation of Cess Proceeds (transferred to the Reserve Funds)                                                                                                                                                                                                                    | Utilisation of Cess Proceeds (transferred to the Reserve Funds)                                                                                                                                                                                                                    | Utilisation of Cess Proceeds (transferred to the Reserve Funds)                                                                                                                                                                                                                    | Utilisation of Cess Proceeds (transferred to the Reserve Funds)                                                                                                                                                                                                                    | (₹ In crore)                                                                                                                                                                                                                                                                       |
|-------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Sl. No                                                            | Name of the levy                                                                                                                                                                                                                                                                   | Actuals 2017-18                                                                                                                                                                                                                                                                    | Actuals 2018-19                                                                                                                                                                                                                                                                    | Actuals 2019-20                                                                                                                                                                                                                                                                    | Actuals 2020-21                                                                                                                                                                                                                                                                    | Actuals 2021-22                                                                                                                                                                                                                                                                    | Actuals 2022-23                                                                                                                                                                                                                                                                    |
| 1                                                                 | Prarambik Shiksha Kosh                                                                                                                                                                                                                                                             | 19139.80                                                                                                                                                                                                                                                                           | 25227.90                                                                                                                                                                                                                                                                           | 26848.35                                                                                                                                                                                                                                                                           | 30168.34                                                                                                                                                                                                                                                                           | 31788.25                                                                                                                                                                                                                                                                           | 38000.00                                                                                                                                                                                                                                                                           |
| 2                                                                 | Madhyamik& Uchhatar Shiksha Kosh#                                                                                                                                                                                                                                                  | ...                                                                                                                                                                                                                                                                                | …                                                                                                                                                                                                                                                                                  | 14460.25                                                                                                                                                                                                                                                                           | 20561.27                                                                                                                                                                                                                                                                           | 25000.00                                                                                                                                                                                                                                                                           | 24350.00                                                                                                                                                                                                                                                                           |
| 3                                                                 | Pradhan Mantri Swasthya Suraksha Nidhi#                                                                                                                                                                                                                                            | ...                                                                                                                                                                                                                                                                                | ...                                                                                                                                                                                                                                                                                | ...                                                                                                                                                                                                                                                                                | 20000.00                                                                                                                                                                                                                                                                           | 21498.72                                                                                                                                                                                                                                                                           | 20542.37                                                                                                                                                                                                                                                                           |
|                                                                   | # Reserve Funds viz Madhyamik & Uchhatar Shiksha Kosh and Pradhan Mantri Swastya Suraksha Nidhi have been operationalised from the last fiscal. The utilisation from financial year 2019-20 to financial year 2022-23 are as per Revised Estimate (RE) for the respective year(S). | # Reserve Funds viz Madhyamik & Uchhatar Shiksha Kosh and Pradhan Mantri Swastya Suraksha Nidhi have been operationalised from the last fiscal. The utilisation from financial year 2019-20 to financial year 2022-23 are as per Revised Estimate (RE) for the respective year(S). | # Reserve Funds viz Madhyamik & Uchhatar Shiksha Kosh and Pradhan Mantri Swastya Suraksha Nidhi have been operationalised from the last fiscal. The utilisation from financial year 2019-20 to financial year 2022-23 are as per Revised Estimate (RE) for the respective year(S). | # Reserve Funds viz Madhyamik & Uchhatar Shiksha Kosh and Pradhan Mantri Swastya Suraksha Nidhi have been operationalised from the last fiscal. The utilisation from financial year 2019-20 to financial year 2022-23 are as per Revised Estimate (RE) for the respective year(S). | # Reserve Funds viz Madhyamik & Uchhatar Shiksha Kosh and Pradhan Mantri Swastya Suraksha Nidhi have been operationalised from the last fiscal. The utilisation from financial year 2019-20 to financial year 2022-23 are as per Revised Estimate (RE) for the respective year(S). | # Reserve Funds viz Madhyamik & Uchhatar Shiksha Kosh and Pradhan Mantri Swastya Suraksha Nidhi have been operationalised from the last fiscal. The utilisation from financial year 2019-20 to financial year 2022-23 are as per Revised Estimate (RE) for the respective year(S). | # Reserve Funds viz Madhyamik & Uchhatar Shiksha Kosh and Pradhan Mantri Swastya Suraksha Nidhi have been operationalised from the last fiscal. The utilisation from financial year 2019-20 to financial year 2022-23 are as per Revised Estimate (RE) for the respective year(S). |

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