Jan, 2016 president pranab mukherjee has given assent to the sugar cess amendment bill, 2015 to raise the ceiling of a cess as an excise duty on the production of sugar. There shall be levied and collected as a cess, for the purposes of the sugar development fund act, 1982, a duty of excise on all sugar produced any sugar factory in india, at such rate not exceeding 1fifteen rupees per quintal of sugar, as the central government may, by notification in the official gazette, specify. The present enactment, being the sugar cess amendment act of 2015 act no. Sugar tariff rates generally increased over time until the enactment of the first sugar act in 1934. To promote jute industry, it was made mandatory that sugar be packed in only jute bags under the jute packing materials act 1987. The amendment bill seeks to amend the the sugar cess act, 1982. For the purpose of generating the necessary funds for maintaining buffer stock of sugar, the sugar cess amendment bill, 1982, seeks to amend the sugar cess act, 1982, for increasing the rate at which cess may levied under the act on sugar. The mythology and the ancient texts of india refer to the cane and the items being made from it. The sugar cess act 1982 bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Cess on sugar there shall be levied and collected as a cess for the purposes of sugar development fund act, 1982, a duty of excise on all sugar produced by any sugar factory in india, at such rate not exceeding fifteen rupees per quintal of sugar, as the central government may, by notification in the official gazetee, specify from time to time. An act to provide for the imposition of a cess on sugar for the development of sugar industry and for matters connected therewith. The whole of the water prevention and control cess act, 1977 12.
This cess would be in addition to the existing education cess of 2% imposed in budget date 9th july, 2004. Acts related to cane development and sugar industries part1. Sugar cess act, 1982, shall have the meanings respectively assigned to them in that. Prior to gst roll out on 1 july, 2017, a cess was levied and collected under the sugar cess act, 1982, as duty of excise for the purpose of the sugar development fund. The 1934 act established import quotas and introduced a processing tax to compensate domestic sugar producers for curtailments in.
The bill proposes to amend the sugar cess act, 1982. Through taxation laws amendment act, 2017 various cesses, including sugar cess, were abolished with effect from 1 july, 2017. Dec 29, 2011 the research and development cess act, 1986 as amended by the research and development cess amendment act, 1995 the research and development cess act, 1986 is the main legislation which provides for the levy and collection of a cess on all payments made for the import of technology for the purpose of encouraging the commercial application of indigenously developed technology and for. President gives assent to the sugar cess amendment bill, 2015. Prior to gst roll out on july 1, 2017, a cess was levied and collected under the sugar cess act, 1982, as duty of excise for the purpose of the sugar development fund. What is exact excise duty payable on sugar in india. The sugar undertaking taking over of management rules. The bill was first passed by lok sabha after it was declared a money bill. The bill proposes to increase this ceiling of sugar to rs 200 per quintal from existing rs 25 per quintal specified in the principal act. Acts related to cane development and sugar industries part. Ministers group not in favour of sugar cess the hindu. Be it enacted by parliament in the thirty third year of the republic of india as follows.
Be it enacted by parliament in the sixtysixth year of the republic of india as follows. Jul 11, 2018 before the gst introduction, a cess was being collected under the sugar cess act, 1982, as excise duty for the purpose of a sugar development fund. Be it enacted by parliament in the sixtysixth year of the republic of india as. The object of the sugar development fund, 1982 briefly the sdf act in the formation of the sugar development. Ministry of consumer affairs, food and public distribution. Currently there are a few more cess, but they are either on customs or goods outside gst.
The central government abolished various cesses in the last three. This useful plant was taken from india in many places including the middle eastern countries of the world. According to him the charging section 31 of the sugar cess act, 1982 provides that there shall be levied and collected a cess, for the purpose of sugar development fund act, 1982, a duty of excise on all sugar produced by any sugar factory in india. The sugar cess act 1982 indian bare acts india bare act. An economic history of the united states sugar program by.
The sugar cess amendment bill, 2015 a bill further to amend the sugar cess act, 1982. The whole of the sugar cess act, 1982 the amendment seeks to abolish cesses and surcharges levied and collected as duties of central excise and service tax. The sugar cess act 1982 in india bare acts, banking and insurance, business and corporate, constitutional, consumer laws, criminal law, energy, environmental, family and inheritance, heritage and national importance, immigration law, labor law, the sugar cess act 1982 national security, others, procedural and administration, property related, public utilities, shipping laws, tax laws. The bill is a sequel to the sugar cess amendment bill, 1962. Sugar cess ceiling hiked to rs 200qtl after president nod to. Ram vilas paswan, minister of consumer affairs, food and public distribution on december 11, 2015. Sugar cess act, 1982, shall have the meanings respectively assigned to them in that act.
Through taxation laws amendment act, 2017 various cesses, including sugar cess, were abolished with effect from july 1, 2017. The sugar cess act 1982 was enacted to provide for the imposition of a cess on sugar for the development of sugar industry and for matters connected therewith. Bill summary the sugar cess amendment bill, 2015 the sugar cess amendment bill, 2015 was introduced in lok sabha by mr. Read more about sugar cess ceiling hiked to rs 200qtl after president nod to bill on business standard. The funds are applied for the purposes of rehabilitations and modernisation of sugar factories. However, it may be noted that education cess on imported goods under section 94 of. Thus, the charging section clarifies that sugar cess levied on all sugar produced by any sugar. Sugar cess act 1982 shall have the meanings respectively assigned to them in that act. There shall be levied and collected as a cess, for the purposes of the sugar development fund act, 1982, a duty of excise on all sugar produced by any sugar factory in india, at such rate not exceeding 2 fifteen rupees per quintal of sugar, as the central government may, by notification in the official gazette, specify from time to time. Gst panel not in favour of sugar cess, mulls levying 1% tax.
Gk, general studies, optional notes for upsc, ias, banking, civil services. Jun 29, 2018 india last had a sugar cess under the sugar cess act 1982, the sugar development fund act 1982, but was abolished in 2017. Mar 14, 20 25 march 20 sir, sugar cess act, section 3 defines it as excise duty. Be it enacted by parliament in the thirtythird year of the republic of india as follows. President pranab mukherjee has given his assent to the sugar cess amendment bill, 2015, raising the ceiling of the impost from rs 25 to rs 200 per quintal, a measure that will help sugarcane growers and cashstarved mills.
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