{"id":14905,"date":"2025-07-19T17:45:32","date_gmt":"2025-07-19T12:15:32","guid":{"rendered":"https:\/\/vajiramandravi.com\/upsc-exam\/?p=14905"},"modified":"2025-07-19T17:45:32","modified_gmt":"2025-07-19T12:15:32","slug":"difference-between-cess-and-surcharge","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/upsc-exam\/difference-between-cess-and-surcharge\/","title":{"rendered":"Difference between Cess and Surcharge, Key Points"},"content":{"rendered":"

Cess and Surcharge are two types of taxes laid down by the Government on the citizens in order to collect revenue for government functioning. Students need to understand the difference between both the taxes for a better understanding of their significance and their functions. In this article, we are going to cover the differences between Cess and Surcharge.\u00a0<\/span><\/p>\r\n

Cess Tax<\/span><\/h2>\r\n

Cess is a tax applied on a tax. Put simply, the Government of India uses this tax on tax liability, including surcharge, for a very specific purpose. This tax applies to all taxpayers. For example, the government collects cess for the purpose of education. Now this collected cess will be particularly be used for the purpose of education only.\u00a0<\/span><\/p>\r\n

Cess tax is deposited in the Consolidated Fund of India and is applicable for the singular purpose it has been charged for. Once the purpose of Cess Tax is complete, the tax gets dissolved.\u00a0<\/span><\/p>\r\n

Cess Tax Types<\/span><\/h2>\r\n

There are many types of Cess levied in India. These include:\u00a0<\/span><\/p>\r\n