Implications of Special Levies

Over the years, there has been a proliferation of special levies – generally used to finance specific programmes for a finite time period – viz., cess, surcharge and other additional/special duties that the Central Government has resorted to within the ambit of additional revenue mobilisation (ARM) measures. Consequently the amount of tax revenue raised by the Central Government through special levies has increased sharply in the recent period.

  • The share of special levies in the Central Government’s gross tax revenue (GTR) has increased rapidly from 8.8 per cent in 2012-13 to 15.2 per cent in 2016-17, mainly reflecting the impact of ....
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