Difference b/w CESS & SURCHARGE CESS tax on tax Goes to consolidated fund of India Require parliamentary approval for its use) Have purpose levied on all SURCHARGE it’s a extra burde goes to consolidated fund of India without any fix purpose . levied beyond a fix limit Amount received from both Cess and surcharge are not shared with states @UPSCPrelimszone 2.6K viewsedited 05:18
