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    <description>A statutory levy called the Education Cess is imposed as a surcharge for Union purposes to finance universalised quality basic education. The Central Government may utilise sums raised from the Education Cess for those education purposes only after due appropriation by Parliament, linking expenditure of cess receipts to legislative appropriation.</description>
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      <description>A statutory levy called the Education Cess is imposed as a surcharge for Union purposes to finance universalised quality basic education. The Central Government may utilise sums raised from the Education Cess for those education purposes only after due appropriation by Parliament, linking expenditure of cess receipts to legislative appropriation.</description>
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