Staff Reporter
Guwahati: In a significant development, the Government of Assam has adopted the Assam Green Cess Policy, 2026. A notification to this effect has been issued by the government.
Noting that a clean environment is a fundamental right guaranteed under Article 21 of the Constitution of India and constitutes a non-excludable public good requiring continuous protection, the policy framework notified for levy of green cess on polluting activities and natural resource outlines its scope and applicability.
To be applicable on transfer of second-hand vehicles, ground water extraction, stone crushing units, imported timber, brick kilns, and red/orange category industries, the green cess will be administered by the respective departments, each governed by the rate-fixation process under clause 7.
The green cess will be collected through electronic mode on a dedicated portal, and departments having their own portal shall integrate it with the green cess collection portal.
To be credited into the Consolidated Fund of Assam under distinct dedicated revenue receipt heads of the respective administrative departments, the revenue generated from the green cess will be utilised for sustainable development and restoration of ecology and other environmental improvement activities. These include i) ecological restoration and conservation; ii) climate adaptation and resilience measures; iii) afforestation and biodiversity conservation; iv) flood mitigation and environmental restoration activities; v) groundwater recharge and water security measures; vi) strengthening of pollution monitoring and environmental infrastructure; vii) support for environmental treatment and pollution mitigation measures; viii) capacity building of the concerned administrative Departments and implementing agencies; ix) development, operation and maintenance of the online Green Cess and Green Fund management system; x) rooftop solar, etc.
The policy framework specifies that the Transport Department shall levy green cess on every registered transfer of ownership of pre-owned motor vehicles, differentiated by vehicle category (light/heavy motor vehicles), engine displacement/seating capacity, and the age of the vehicle. This levy shall be distinct from, and in addition to, the periodic Green Tax levied at the time of renewal of fitness/registration under the Central Motor Vehicles framework.
Assessed per cubic metre of water extracted, a volumetric green cess shall be levied on commercial, institutional and industrial extractions of ground water, in addition to the existing registration fee for drilling of wells and the annual NOC-renewal fee levied by the Central Ground Water Board. The Assam Ground Water Authority, under the administrative supervision of the Mines and Minerals Department (Directorate of Geology and Mining), shall collect the cess under the amended provisions of the Assam Ground Water Control and Regulation Act, 2012, and the rules framed thereunder.
The green cess will also be levied by the Environment, Forest and Climate Change Department on stone crushing units, calculated per unit volume/weight of processed stone aggregates transported out of the facility. Collection shall be realised digitally at the stage of issuing the mandatory transit pass (e-challan).
Further, the department will levy green cess on all imported commercial timber and specified forest produce brought into Assam, collected at designated transit check posts or digital transit clearance points.
The policy framework states that green cess on brick kilns shall be imposed as per the annual production capacity of bricks by a unit or benchmarked against the certified quantity of topsoil/clay excavated as calibrated against in the Environment, Forest and Climate Change Department's yearly earth-demand assessment.
Finally, the green cess shall be levied on industrial units classified as red or orange under the Central Pollution Control Board (CPCB) Pollution Index framework, graded such that the red category attracts the highest rate, orange an intermediate rate, and the green or white categories a nil or nominal rate. This head shall be administered by the Assam Pollution Control Board, in consultation with the Industries, Commerce and Public Enterprise Department, applied at the consent to operate stage, o? at its renewal, against active and live consents.
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