The Water (Prevention And Control Of Pollution) Cess Act, 1977 Repealed As Per The Taxation Laws (Amendment) Act, 2017
As per The Taxation Laws (Amendment) Act, 2017 published in the official gazette dated 5th May 2017, Section 18 of the Act provides for repeal of laws and the extent of repeal in the Third Schedule of the Act. The Third Schedule of the Act clearly states that The Water (Prevention and Control of Pollution) Cess Act, 1977 has been wholly repealed. The water cess was earlier being collected by the SPCBs (State Pollution Control Boards) / PCC (Pollution Control Committee), as per the GST guidelines the cess will now be subsumed in the Goods and Services Tax (GST). Thus, collection of water cess from certain industries under The Water (Prevention and Control of Pollution) Cess Act, 1977 shall be withdrawn and instead will be covered under GST with effect from 1st July 2017
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