Swachh Bharat Kosh & Clean Ganga: Funding - Budget & Economic Survey
Q. Which of the following statement / s is / are correct?
1) There would be 100% deduction for contributions, other than by way of CSR contribution, to Swachh Bharat Kosh and Clean Ganga Fund.
2) Enabling provision to levy Swachh Bharat cess at a rate of 2% or less on all services.
3) Clean energy cess increased from Rs. 50 to Rs. 100 per metric tonne of coal, etc. to finance clean environment initiatives.- Published on 06 Aug 15a. 1 and 3
b. Only 3
c. 1, 2, 3
d. Only 1
ANSWER: Only 1
Enabling provision to levy Swachh Bharat cess at a rate of 2% or less on all or certain services, if need arises. Clean energy cess increased from Rs. 100 to Rs. 200 per metric tonne of coal ,etc. Services by common affluent treatment plant exempt from Service-tax.
