Lok Sabha Question No. 2277 (UNSTARRED), answered on 2015-12-11
Subject: Swachh Bharat Mission
Ministry: FINANCE
Asked by: TATHAGATA SATPATHY, K. C. VENUGOPAL, SANGANNA AMARAPPA KARADI, KALIKESH NARAYAN SINGH DEO, MAULANA BADRUDDIN AJMAL, Y. S. AVINASH REDDY, RAKESH SINGH

## GOVERNMENT OF INDIA

## MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA

## AGRAHAYANA 20 1937 (SAKA

## SWACHH BHARAT MSSION

2277 . SHRI TATHAGATA SATPATHY:

SHRI SANGANNA AMARAPPA:

SHRI KC. VENUGOPAL:

SHRI KALIKESH N. SINGH DEO:

SHRI Y.S. AVINASH REDDY:

SHRI BADRUDDIN AJMAL:

SHRI RAKESH SINGH:

Will the Minister of FINANCE be pleased to state:

- whether the Government has  imposedlproposes to impose cess to support Swachh Bharat Mission if SO the details thereof  along with the scope its
- (b) the targeted funds to be generated by the imposition of the above cess in likely
- (a) imposition across goods and services;
- the next three years;
- (d) whether the Government  plans to obtain funds from other sources, besides imposition of cess, for Swachh Bharat Mission, if so, the details thereof; and
- (c) the criterialguidelines formulated by the Government for allocation and evaluation of the funds for implementation of various projects in States along with the types of projects   including the activities related to behavioural change under the Swachh Bharat Mission;
- (e) whether the Government has received any representations from the stakeholders
- to postpone the imposition of the cess, if so, the details thereof and the action taken by the Government thereon?

## ANSWER

## MNSTER QE STATE IN THE MNISTRY QE EINANCE (SHRI JAYANT SINHA)

- Government has imposed Swachh Bharat Cess for the purposes of financing and promoting Swachh Bharat Mission, on all taxable services (other than the services in the  negative list or services exempted from whole of service tax by a notification) at the rate of cent on the value of such taxable services\_ Yes, 0.Sper
- (b): No targets of funds likely to be generated by the imposition of above cess
- have been made for tbe

A strategy under Swachh Bharat Mission is behavioural change communication to ensure that sanitation as an issue is mainstreamed with the general public at large and should cover issue of open defecation; prevention of manual scavenging, hygiene practices, proper use and maintenance of toilet facilities(household,   community or otherwise) and its related health and environmental consequences. The funds accruing from cess will be utilized inter Swachh Bharat Mission (Rural) and (Urban) as per the existing guidelines of these schemes. The Swachh Bharat Mission (Rural) [SBM-Rural] aims at accelerating sanitation coverage to achieve Swachh Bharat by October, 2019. The allocation of funds is made on the basis of the demand raised by the States as part of their Annual Implementation Plan, performance of the States and availability of resources. The SBM-Rural provides for construction of individual  toilets, community sanitary complexes and solid and liquid waste management: 8% of total allocation is to be utilized on Information, Education and Communication (IEC) activities , including interpersonal   communication. For SBM-Urban, a total of15% of the total central allocation shall be earmarked to undertake massive public awareness campaigns on sanitation and establishing its link to public health; hygiene and the environment through various means including radio, social media , key for, alia, 2nd documentaries, plays, workshops

- (dE: Apart from Swachh Bharat Cess, funds are proposed to be generated through other resources, but not limited to,-(i) private sector participation,
- (ii) additional resources from State Governmentslurban bodies ,
- user charges, (v) land leveraging, (vi) innovative streams through budgetary resources, (vii) Corporate Social

(e: Government has received representations expressing concern in lack of clarity on admissibility of Cenvat Credit; value of services under presumptive model of taxation, effective rate of tax on services taxable at an abated rate, paucity of time and procedural aspects like accounting codes Most of the concerns were addressed by issuing notifications in this regard FAQs (frequently asked questions) regarding Bharat Cess  (SBC) on website. Suitable Press Yes,

- (iii)  beneficiary share, (iv) revenue Responsibility, (viii) Market borrowings (ix) External borrowings.

and posting  them alongwith Swachh Releases were also issued.