Question : Sharing of Resources raised through Cess and Surcharges

(a) whether it is true that at this critical juncture when states are fighting against the pandemic including taking care of the provision of vaccinations, free treatment, undertaking preventive measures, etc., the Government is planning to share its additional resources raised through various cess and surcharges with the State Governments;

(b) if so, the details thereof;

(c) whether the Government will consider reducing GST on kendu leaves from 18 percent to the earlier 5 percent to help nearly 10 lakh kendu leave workers of Odisha where 80 percent of them are women; and

(d) if so, the details thereof ?

(a) & (b) With due appropriation authorized by the Parliament, various cesses collected are transferred to dedicated reserve funds kept in Public Account for further release to States and Union Territories (with Legislature). Fund-wise allocation as per BE 2021-22 is provided below:-
(? Crore)
Name of Fund Amount
Madhyamik and Uchhatar Shiksha Kosh (MUSK) 6,320.00
Central Road and Infrastructure Fund (CRIF) 74,044.06
Prarambhik Shiksha Kosh (Pr SK) 37,000.00
Pradhan Mantri Swasthya Suraksha Nidhi (PMSSN) / Rashtriya Swachhta Kosh 16,500.64
Total 2,33,864.70



(c) & (d) The request for reduction in GST on Kendu (Tendu) leaves has been discussed in the 14th and 15th GST Council Meeting. It was decided by the GST Council that Tendu leaves be taxed at 18% in the 15th GST Council meeting. Further, the request for reduction in GST from 18% to 5% on Kendu leaves was made by Government of Odhisha. However, the request was not recommended by the GST Council in its meetings held on 9th September 2017, 6th October 2017 and 20th September 2019.