CESS

CESS is a type of tax imposed by the government of India over and above the basic tax liability for specific purposes. CESS is typically imposed as a percentage of the taxpayer’s basic tax liability and is intended to meet specific expenses aimed at the welfare and development of the country. CESS is goal-oriented, meaning it is imposed for a defined purpose or objective. Once the intended goal is achieved or the specific need is fulfilled, the imposition of CESS may be discontinued.