MINISTER OF STATE IN THE MINISTRY OF HUMAN RESOURCE DEVELOPMENT(SMT. D. PURANDESWARI)
(a)to (c): The details of Education Cess collected by
the Government during last three years are given below:
Amount (Rs. in Crores)
Year Primary Secondary & Total Education Cess Higher Education Education Cess Cess
2006-07 5568 Nil 5568
2007-08# 6210 2895 9105
2008-09 6171 2659 8830
2009-10 5560 2780 8340
(Budget
Estimates)
# Secondary & Higher Education Cess was introduced w.e.f. 1.4.2007
Education Cess is not a part of the net proceeds of the
divisible pool of sharable taxes based on constitutional
provisions and as per the recommendations of the Twelfth
Finance Commission. The proceeds of 2% Education Cess for
primary education credited into a non-lapsable fund called
Prarambhik Shiksha Kosh (PSK) are utilized exclusively for
Sarva Shiksha Abhiyan (SSA) and Mid-Day Meal (MDM) Scheme.
Expenditure on SSA and MDM Scheme is incurred from PSK after
the funds provided by way of Gross Budgetary Support (GBS) are
fully utilized. No specified allocation is made separately to
States/UTs against the amount collected through Education
Cess. Assistance under PSK is released to States/UTs as per
the schematic pattern and budgetary allocation for SSA and MDM
Scheme. Regarding 1% additional cess for Secondary & Higher
Education, only Gross Budgetary Support is provided to
Department of Higher Education (HE) to meet its budgetary
requirement & no separate allocation is made from the funds
generated from this 1% additional cess.
