Delhi Pollution Control Committee abolishes Water Cess effective 1st July, 2017

Delhi Pollution Control Committee abolishes Water Cess effective 1st July, 2017

The Delhi Pollution Control Committee (“DPCC”), in a recent Order dated 3rd July, 2018, has reiterated that by virtue of the Taxation Law (Amendment) Act, 2017, Water Cess, which was levied under the Water (Prevention and Control of Pollution) Cess Act, 1977, has been subsumed  / abolished from the date on which the Goods and Service Tax (GST) has been implemented i.e.1st July, 2017.

In the above context, DPCC clarifies that the water cess returns are not required to be filed after 1st July, 2017.

But, the water cess for the period prior to 1st July, 2017 shall be assessed and collected and the concerned units are required to submit water cess returns for the period prior to 30th June, 2017.

Source: Delhi Pollution Control Committee

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