In a written reply to the Rajya Sabha, Minister of State for Finance S S Palanimanickam said commodity-wise education cess is not compiled but a total education cess at the rate of two per cent was collected from customs and central excise duties on all commodities during 2004-05, 2005-06 and 2006-07. Collection of education cess, which is part of indirect taxes, increased to Rs 1630 crores in 2006-07 from Rs 735 crores in 2004-05.
The central excise collection increased to Rs 2286 crores in 2006-07 from Rs 1451 crores in 2004-05, the Minister said.
The allocation to Department of School Education and Literacy towards mid-day meal and Sarva Shiksha Abhiyan are inclusive of the amounts collected from education cess.
The cess amount collected for Prarambhik Shiksha Kosh (PSK) was started from 2006-07 onwards.