Summary
- A new analysis clarifies the critical distinctions between tax, duty, cess, surcharge, and fee in Indian fiscal jurisprudence.
- Article 265 of the Constitution establishes that taxes are compulsory levies for public purposes, while duties are restricted to goods.
- Cess is a tax earmarked for specific objectives, whereas surcharge is an additional charge on existing taxes, and fees involve a quid pro quo for services rendered.
- Understanding these differences is vital for interpreting statutes and navigating India's complex taxation landscape, especially in the GST era.
Join the discussion — sign up to comment, upvote, and save articles.