Cultural appropriation refers to the adoption of elements from one culture by members of another, often in ways that exploit, disrespect, or commodify the original culture. This becomes particularly problematic when a dominant group uses aspects of a marginalized group’s culture for profit or social gain without proper recognition, consent, or respect for its origins.

Key Elements of Cultural Appropriation:

• Adoption of Cultural Elements: This includes dress, art, language, rituals, or practices that are deeply rooted in a specific community.
• Power Imbalance: Typically, cultural appropriation occurs when members of a dominant group profit from the culture of a marginalized group without acknowledgment, respect, or compensation.
• Profit Without Consent: One of the core issues of cultural appropriation is that the culture being borrowed from is often not compensated for its contribution.

Examples of Cultural Appropriation:

1. Starbucks’ Golden Latte: This drink was marketed as a "golden milk" but is similar to the traditional Haldi Doodh (turmeric milk) from India, used in Ayurvedic practices.
2. Gucci’s Kaftan: Gucci’s floral embroidery on organic linen kaftans was strikingly similar to Indian kurta designs, raising concerns about the lack of recognition for the culture it was borrowed from.
3. Prada’s Kolhapuri Chappals: The Italian luxury brand Prada was accused of cultural appropriation for selling flat leather sandals resembling India’s traditional Kolhapuri chappals, which are GI-tagged (Geographical Indication).

Reasons Behind Cultural Appropriation:

• Lack of Protection Mechanism: Intellectual Property (IP) laws were designed for individual innovation, not collective cultural heritage. This leaves traditional and community-based products vulnerable to appropriation.
• GI Tag Issues: While the Kolhapuri chappal has been granted a GI tag in India, GI protections are territorial, meaning they only apply in the country or region where they are granted. There is no automatic international GI protection, making it difficult to protect such products globally.
• Digital Marketplace Loopholes: Many platforms allow for the resale and reproduction of culturally significant products without proper oversight or respect for their origins.
• Lack of Awareness and Enforcement: Despite 10,000+ families in Maharashtra crafting Kolhapuri chappals, only a small fraction of them are registered under the GI framework, weakening the protection mechanism.

Ethical Dimensions of Cultural Appropriation:

• Violations of Kantian Ethics: Appropriating cultural expressions without consent treats the original community as a means to an end (profit) rather than as ends in themselves (with their own dignity and rights).
• Utilitarianism: The short-term gains for companies often come at the expense of long-term harm to marginalized communities, leading to the erosion of their cultural dignity, economic survival, and well-being.
• Erosion of Artisan Livelihoods: Cultural appropriation deprives artisans and local communities of the freedom, dignity, and economic opportunities to sustain their traditional crafts, violating Amartya Sen’s Capability Approach.

Impact of Globalization on India's Cultural Heritage

Globalization has had both positive and negative impacts on India’s cultural heritage.

Positive Impact:

1. Cultural Exchange: Indian cultural elements, such as classical music instruments like the sitar and tabla, have been integrated into Western pop and fusion music, leading to increased global recognition.
2. Global Recognition of Indian Art Forms: Practices like yoga, Ayurveda, Bollywood, and Indian classical music have gained significant global popularity, opening new opportunities for cultural exchange and international appreciation.

Negative Impact:

1. Homogenisation of Culture: Global entertainment platforms like Netflix and Instagram have created a unified global culture, often marginalizing traditional Indian arts and folklore, leading to their decline in favor of global trends.
2. Cultural Erosion: Traditional Indian attire like the saree and dhoti-kurta are increasingly replaced by Western clothing, contributing to a loss of cultural identity.

Kolhapuri Chappals: A Cultural Heritage in Danger

Kolhapuri chappals are handcrafted leather sandals with a long cultural history and traditional significance.

Origin:

• Kolhapuri chappals trace their origins to the 12th Century, during the rule of King Bijjal of the Kalachuri dynasty in Bidar district.
• They are closely associated with the work of Viswaguru Basavanna (Basaveswara), the Prime Minister during King Bijjal's reign.

Key Features:

• Distinctive Braided Leather Straps: The sandals are known for their intricate cutwork and braided leather straps.
• Durable Construction: These sandals are crafted from bag-tanned vegetable leather, using only vegetable dyes. This makes them eco-friendly and durable.

GI Tag:

• In 2019, Kolhapuri chappals were granted a Geographical Indication (GI) tag, offering legal protection to the craftsmanship of this region.
• GI tags help protect the identity and authenticity of products, but their effectiveness is limited outside the country or region where the GI is granted.

Conclusion

The Prada Kolhapuri chappal controversy underscores the need for stronger global IP protections and ethical business practices that respect marginalized communities’ cultural heritage and artisan livelihoods.

Cultural capital refers to the non-economic assets such as education, knowledge, and cultural practices that contribute to social mobility. It was coined by French sociologist Pierre Bourdieu to explain how individuals' social positions are shaped not just by wealth but also by the cultural resources they have access to. In the context of India, cultural capital has traditionally been associated with urban centers and elite institutions.

Traditional Cultural Capital in India:

1. Metro Dominance: Cities like Delhi, Mumbai, and Bangalore have been the cultural capitals of India, shaping trends in fashion, media, and entertainment.
2. Language Hierarchy: English and upper-caste dialects like Hindi have been dominant in intellectual and aesthetic circles, often sidelining regional languages and dialects.
3. Elite Institutions: Cultural validation came from associations with prestigious institutions such as FTII, NSD, Doordarshan, and elite universities, shaping what was considered the "mainstream" culture.

Rise of Tier-2 and Tier-3 Influencers

The emergence of Tier-2 and Tier-3 influencers—content creators from smaller towns and regional cities—has shifted the cultural dynamics in India. These influencers are using platforms like YouTube, Instagram, and ShareChat to build massive followings, while staying rooted in their regional identities.

Redefining Cultural Capital:

1. Decentralization of Taste and Influence:
   • Urban-centric symbols of sophistication are being complemented by rural and regional symbols.
   • For example, Kiran Dembla, a village-based creator, has become an influencer who sets mass trends, bringing rural culture to the forefront.
2. Vernacular as Cultural Power:
   • Over 50% of urban internet users in India prefer consuming content in regional languages. This has democratized content creation, allowing voices from smaller towns to flourish.
   • Platforms like ShareChat (with 180 million+ monthly users) and Moj have played a key role in making content in languages like Bhojpuri, Haryanvi, and Marathi go viral.
3. Revival of Folk and Local Traditions:
   • Tier-2 influencers have integrated traditional music, local cuisine, and cultural rituals into their digital content.
   • Example: Manganiyar music from Rajasthan has gained international attention through platforms like Instagram Reels.
   • Village Cooking Channel, based in Tamil Nadu, has over 20 million subscribers, showcasing traditional cooking methods and connecting urban audiences to rural cultures.
4. Democratization of Aspiration:
   • Influencers like Saurav Joshi, who feature their simple family lives and relatable activities, have redefined success as authenticity rather than elitism or sophistication.
   • These creators, often from Tier-2 or Tier-3 cities, are challenging urban-centric views of success and creating role models who represent local aspirations.
   • Local heroes from these regions are now becoming national icons, inspiring youth to celebrate and embrace their native accents and cultural practices.
5. Platform for Subaltern Voices:
   • The rise of Tier-2 influencers has given marginalized communities (such as Dalits, tribals, and OBCs) a platform to share their voices, stories, and lived experiences.
   • Example: Khabar Lahariya, a digital news platform run entirely by Dalit women, is a notable example of how grassroots creators are redefining India's media landscape.

Implications for Indian Society

The rise of Tier-2 influencers has profound implications for Indian society, ranging from cultural democratization to economic empowerment:

1. Cultural Democratization:
   • The success of regional creators challenges the dominance of metropolitan cultures and legitimizes diverse aesthetics, customs, and practices that were once considered “non-mainstream”.
   • This helps create a more inclusive cultural narrative, where rural and regional identities are no longer marginalized.
2. Economic Empowerment:
   • Around 80% of creators on ShareChat and Moj are from Tier-2 and Tier-3 cities. These creators are tapping into new monetization models, such as microtransactions and brand collaborations, to drive the majority of their earnings.
   • This shift in digital content creation is enabling economic empowerment for many creators who might otherwise have been left out of traditional economic frameworks.
3. Changing Political Landscape:
   • Tier-2 influencers have increasingly become opinion leaders in political discourse. Their digital presence plays a significant role in shaping public opinion, especially on issues like jobs, caste, and regional pride.
   • Political parties are now turning to these influencers to mobilize regional youth, demonstrating the power of digital influence in shaping electoral outcomes.
4. Bridging the Urban-Rural Divide:
   • By showcasing local pride and challenging stereotypes about rural India, Tier-2 influencers are creating a sense of shared national identity.
   • This has the potential to bridge the urban-rural divide, where rural India is no longer seen as regressive or culturally inferior.

Challenges and Ethical Concerns

While the rise of Tier-2 influencers brings many benefits, there are also several challenges and ethical concerns that need to be addressed:

1. Digital Divide:
   • Rural India still faces challenges when it comes to internet penetration. Quality content from lower-income creators is often hindered by limited access to devices and training.
2. Algorithmic Bias:
   • Social media algorithms often prioritize clickbait or sensational content, which can disproportionately favor metro-based influencers over more authentic, regional creators.
3. Stereotyping and Tokenism:
   • Sometimes, regional culture is presented as “exotic” or oversimplified to appeal to broader audiences. This can distort and commodify local traditions, reducing them to mere spectacles for virality.
   • Brands may also engage in tokenism, co-opting regional identities without genuine engagement or respect for the culture they are representing.
4. Commodification of Culture:
   • There is a risk that local rituals and practices could be oversimplified or distorted in order to fit viral trends, which can lead to the dilution of cultural authenticity.

Conclusion:

The rise of Tier-2 influencers in India signals a shift towards a more inclusive and democratic cultural discourse. By making vernacular content visible, regional identities relevant, and subaltern voices powerful, these influencers are challenging traditional hierarchies of cultural capital.

1. Authenticity Over Elitism: The new influencers prioritize authenticity over sophistication, allowing diverse cultural expressions to flourish.
2. Diversity Over Uniformity: They are helping to build a cultural ecosystem that values diversity rather than uniformity, celebrating local over global trends.
3. Cultural Empowerment: With increased visibility, regional creators are asserting their cultural power and contributing to the economic empowerment of rural and smaller-town communities.

As Digital India continues to grow, the influence of Tier-2 and Tier-3 influencers is likely to expand, paving the way for a more democratic, inclusive, and culturally diverse digital landscape

India’s higher education system has shown significant improvement in the QS World University Rankings 2026, with a notable increase in the number of Indian universities ranked globally

About QS World University Rankings

The QS World University Rankings are published annually by Quacquarelli Symonds (QS), a global higher education analytics firm. These rankings assess universities based on multiple factors:

• Research and Discovery
• Employability and Outcomes
• Global Engagement
• Learning Experience
• Sustainability

Each of these broad categories is evaluated using 10 indicators such as academic reputation, employer reputation, and international student diversity (a new indicator introduced this year).

Key Findings in the 2026 QS World University Rankings

1. Five-Fold Increase:
   India has seen a remarkable growth in the number of universities listed in the rankings, from 11 universities in 2015 to 54 universities in 2026, making India the fourth most represented country globally after the US, UK, and China. This marks India’s strongest performance across the G20 nations.
2. Leading New Additions:
   8 Indian universities were newly added to the rankings, more than any other country, showing the growing presence of Indian higher education globally.
3. Top-tier Performance:
   Six Indian institutions have now secured a position in the global top 250, with IIT Delhi performing the best, ranked 123rd globally.
4. Institutional Diversity:
   The rankings feature a mix of public and private institutions, including central universities, deemed-to-be universities, and technical institutes, showcasing the diversity of Indian higher education.
5. IIT Dominance:
   The Indian Institutes of Technology (IITs) continue to dominate, with 12 IITs featured in the rankings. IIT Delhi leads with a ranking of 123rd globally, maintaining a strong reputation in technology and engineering.

Why Have Indian University Rankings Improved?

1. Academic Reputation:
   Indian universities have seen steady improvement in their academic reputation, with 8 institutions ranking among the top 100 globally for Citations per Faculty, which is higher than both Germany and the US.
2. Excellence in Engineering and Technology:
   Indian institutions have performed well in the field of engineering and technology, with a significant number of top 100 placements in this domain.
3. Infrastructure Development:
   Government initiatives like Pradhan Mantri Uchchatar Shiksha Abhiyan (PM-USHA) have provided much-needed infrastructure development for higher education institutions across India.
4. Enhanced Employability:
   Government programs like the PM Internship Scheme, National Apprenticeship Training Scheme, and NATS 2.0 portal are helping improve job readiness, contributing to a higher employability score for Indian universities.
5. Sustainability Performance:
   Indian universities are excelling in knowledge exchange and environmental research, which is contributing to their higher sustainability scores in the rankings.
6. Policy Reforms:
   The National Education Policy 2020 has played a key role by focusing on high-quality, equitable, and inclusive higher education, which has positively impacted the rankings.

Other Mechanisms for Ranking Indian Universities

India also has domestic systems in place for ranking and assessing universities:

1. National Institutional Ranking Framework (NIRF):
   • Launched in 2015 by the Ministry of Education, the NIRF ranks Indian universities across 5 key parameters: Teaching, Learning and Resources, Research and Professional Practices, Graduation Outcomes, Outreach and Inclusivity, and Perception.
2. All India Survey on Higher Education (AISHE):
   • Conducted by the Ministry of Education, the AISHE covers comprehensive data on university education in India, such as teacher-student ratios, enrollment figures, program offerings, exam results, and infrastructure.

Challenges That Still Remain in Indian Higher Education

Despite significant improvements, several challenges remain:

1. Low Accreditation Rate:
   Less than 39% of universities in India are accredited due to the high cost involved in the accreditation process.
2. Below Target Gross Enrollment Ratio (GER):
   The current GER of 28.4% (as of 2021-22) is far below the 50% target set under the National Education Policy (NEP) 2020 for 2035.
3. Insufficient Research Funding:
   India spends only around 0.7% of its GDP on research and development (R&D), leading to gaps in innovation and weaker research outcomes in higher education institutions.
4. Skills Gap in Innovation and Entrepreneurship:
   There exists a critical gap in entrepreneurial and innovation skills, which is partly due to a disconnect between academia and industry needs. There is also a lack of emphasis on soft skills and practical applications of emerging technologies.
5. Outdated Curriculum:
   Curricula in many institutions have not kept pace with modern demands, particularly in fields like AI, machine learning, and other emerging technologies.
6. Fragmented Regulatory Framework:
   The regulatory landscape is fragmented, with multiple bodies like UGC, AICTE, and others, leading to confusion and inefficiencies in policy implementation, particularly for Multidisciplinary Education and Research Universities (MERUs).

Way Forward for Improving Higher Education in India

1. Industry-Academia Collaboration:
   Strengthen collaboration between academia and industry, incentivizing joint projects and Industry Relations Cells (IRC). Telangana’s Academy for Skill and Knowledge (TASK) is a great example of such a partnership.
2. Need-Based Education:
   Conduct skill assessments like Andhra Pradesh’s Skill Census, which identifies gaps in skills and provides targeted technical education to meet industry demands.
3. Diversified Academic Branding:
   Invest in underrepresented disciplines and foster interdisciplinary degrees, combining STEM fields with social sciences and arts. This would make education more versatile and adaptable.
4. Regulatory Consolidation:
   Implement a single regulator, such as the Higher Education Commission of India (HECI), as recommended by the NEP, to streamline the regulatory process and ensure better compliance.
5. Faculty Autonomy:
   Provide faculty with the freedom to design curricula that are relevant to industry needs, similar to initiatives like Gujarat's Skills4Future Programme.
6. Enhanced Funding:
   Increase financing autonomy to boost the Gross Enrollment Ratio (GER), following the model adopted by Kerala.

Conclusion

India's improved performance in the QS World University Rankings 2026 marks a significant milestone for the nation's higher education system. With continued investment in infrastructure, employability, research, and policy reforms, Indian universities are poised to rise even further in global rankings. However, addressing the existing challenges will be crucial to sustaining this upward trajectory and ensuring that higher education in India remains globally competitive and inclusive

India’s semiconductor industry is witnessing rapid growth and is expected to continue its upward trajectory, driven by several key trends and emerging opportunities.

Market Size and Growth

• India's Semiconductor Consumption Market was valued at USD 52 billion in 2024-25 and is expected to reach USD 103.4 billion by 2030, with a CAGR of 13%.
• Mobile handsets, IT, and industrial applications account for approximately 70% of the revenue, while automotive and industrial electronics offer significant scope for growth.

India's Import Surge

• India’s imports of Integrated Circuits (ICs), memory chips, and amplifiers have surged dramatically over the past few years, with China being a dominant supplier for nearly one-third of these imports. The figures highlight India’s growing dependence on semiconductor imports:
  • IC imports surged by 2,000% from FY16–24.
  • Memory chip imports grew by 4,500%.
  • Amplifier imports rose by 4,800%.

Key Opportunities for India

1. Large Market Potential:
   • India has become the second-largest market for 5G smartphones, holding a 13% market share, behind only China (32%). This surge in mobile usage and digital connectivity fuels demand for more advanced semiconductors.
2. Surging Domestic Demand:
   • The rapid adoption of 5G technology, along with an increased demand for mobile devices, computers, and digital technologies, is expected to accelerate demand for semiconductors.
   • The rollout of AI applications and IoT solutions also drives the need for more advanced semiconductor technologies.
3. Global Partnerships and Support:
   • India’s collaborations with semiconductor leaders from countries like the US and Japan will facilitate technology transfer and bolster India’s manufacturing capabilities.
   • The Semicon India Programme and other initiatives strengthen India’s semiconductor ecosystem, attracting global investments.

India Semiconductor Mission (ISM)

Overview:
The India Semiconductor Mission (ISM), approved in 2021, aims to make India a global semiconductor manufacturing hub and reduce dependence on imports.

• Objective: The mission focuses on:
  • Setting up chip manufacturing fabs.
  • Establishing packaging and testing units (ATMP/OSAT).
  • Supporting chip design startups.
  • Building a skilled workforce in semiconductor technology.
  • Attracting global semiconductor investments.

Key Schemes under ISM:

• Semiconductor Fabs Scheme: Provides up to 50% fiscal support for wafer fabrication (fabs) units.
• Display Fabs Scheme: Provides up to 50% support for AMOLED/LCD display fabs.
• Compound Semiconductors & ATMP/OSAT Scheme: Provides support for compound semiconductors, MEMS/sensors, and downstream packaging/testing facilities.
• Design Linked Incentive (DLI) Scheme: Promotes semiconductor design startups and MSMEs, offering financial support up to Rs 15 crore per company.

Other Key Initiatives to Promote India’s Semiconductor Industry

1. Production Linked Incentive (PLI) Scheme:
   • The PLI scheme aims to boost domestic manufacturing of electronics and IT hardware, reducing India’s dependency on imports and increasing exports.
2. Scheme for Promotion of Manufacturing of Electronic Components and Semiconductors (SPECS):
   • This scheme strengthens India’s component and semiconductor manufacturing ecosystem by incentivizing manufacturers.
3. Electronics Manufacturing Clusters (EMC & EMC 2.0):
   • These initiatives develop the necessary infrastructure and ecosystem for electronics manufacturing, aiding semiconductor production.
4. Public Procurement (Preference to Make in India) Order, 2017:
   • This order ensures that government procurement prioritizes domestically manufactured electronics, providing a boost to the local semiconductor market.
5. Tax Reforms:
   • India has introduced tariff rationalization, customs duty exemptions, and other tax incentives to encourage semiconductor manufacturing.
6. FDI Policy:
   • The government allows 100% FDI in electronics manufacturing, fostering foreign investments in the sector.

Key Challenges to India’s Semiconductor Industry

Despite the promising growth trajectory, several challenges remain:

1. Infrastructure & Innovation Challenges:
   • Semiconductor fabrication requires complex infrastructure and technology, with 500–1,500 steps in the cleanroom process. India’s current semiconductor R&D capabilities are limited, and the country is still heavily reliant on imported components and intellectual property (IP).
2. Skilled Workforce Gap:
   • The semiconductor industry faces a severe skilled labor shortage, with India needing an estimated 250,000 to 350,000 more workers by 2027 to meet demand in the sector.
3. Technology & Global Competition:
   • Taiwan and South Korea dominate global semiconductor production (comprising 80% of chip foundries). Additionally, companies like ASML (Netherlands) control advanced lithography technologies, and Nvidia and ARM lead in chip design.
4. Environmental & Regulatory Challenges:
   • Semiconductor manufacturing involves the use of hazardous chemicals and toxic metals, which pose environmental risks. The sector also faces high energy consumption, which raises operational costs.
5. Complex Regulations:
   • India's semiconductor industry is hindered by complex regulatory frameworks, IP issues, and policy uncertainties, which increase operational risks for semiconductor manufacturers.

Steps India Should Take to Strengthen its Semiconductor Industry

1. Skill Development:
   • Establish specialized training programs in chip design, fabrication, and testing to bridge the skills gap and build a robust talent pool.
2. Boost R&D and Indigenous IP:
   • Increase investment in R&D, support indigenous product design, and develop intellectual property that will enable Indian startups and smaller companies to compete globally.
3. Incentives & Policy Support:
   • Strengthen government initiatives like the India Semiconductor Mission (ISM) and state-level policies (e.g., UP Semiconductor Policy 2024) to attract investments and promote semiconductor manufacturing.
4. Chip Diplomacy & Niche Focus:
   • Promote international collaboration (referred to as "chip diplomacy") with global semiconductor leaders, focusing on niche technologies like MEMS and sensors, which could give India a competitive edge in specialized segments.
5. Private Sector Participation & Strategic Opportunities:
   • Encourage private sector investments and collaborations, like the Tata-PSMC fab in Gujarat, to expand India’s semiconductor manufacturing capabilities.
6. Leverage Geopolitical Shifts:
   • Use the US-China trade tensions and other geopolitical shifts to position India as an alternative global hub for semiconductor manufacturing.

Conclusion

India’s semiconductor sector is poised for rapid growth, fueled by domestic demand, global collaborations, and government support through initiatives like ISM, PLI, and SEMICON India. However, addressing the challenges related to infrastructure, skill development, and technology will be key to establishing India as a global semiconductor hub. By strengthening its manufacturing capabilities, R&D investments, and policy frameworks, India can significantly enhance its position in the global semiconductor supply chain and contribute to a more self-reliant economy

A cess is an additional tax imposed by the Government of India for a specific purpose, as authorized under Article 270 of the Indian Constitution. It is levied on top of existing taxes or duties listed in the Union List of the Seventh Schedule of the Constitution.

Key Features of a Cess:

1. Specific Purpose:
   • Cess is distinct from regular taxes in that it is earmarked for a specific purpose. The purpose must be clearly stated in the law imposing the cess and should be a Union purpose (not for states).
   • The name of the cess usually reflects its intended use, such as Education Cess (for education), Swachh Bharat Cess (for cleanliness), etc.
   • Cesses must be used only for their designated purpose and cannot be diverted for general government expenditures.
2. Role in Union Finance:
   • The proceeds from a cess, along with surcharges, are credited to the Consolidated Fund of India (CFI). These proceeds are excluded from the divisible pool of taxes (which is shared with states) and remain under the control of the Union Government.
   • As a result, the funds raised through cess are retained by the Centre and not shared with the states.

Examples of Cess:

• Education Cess: Levied to fund educational schemes and initiatives.
• Swachh Bharat Cess: Collected for the purpose of cleaning and maintaining sanitation under the Swachh Bharat Mission.
• Krishi Kalyan Cess: Aimed at improving agriculture and providing support to farmers.

Surcharge: An Additional Levy

1. Definition and Purpose:
   A surcharge is an additional tax imposed on top of existing taxes, as per Article 271 of the Indian Constitution. Unlike cess, which is intended for specific purposes, the surcharge is a general tax levied for Union purposes.
2. Progressive in Nature:
   Surcharge is typically progressive, meaning that higher earners pay more. It is usually applied to individuals or corporations whose income exceeds certain thresholds, like Rs 50 lakh in a financial year.
3. Revenue Usage:
   The proceeds from surcharge are credited to the Consolidated Fund of India (CFI) and used generally, meaning there are no restrictions on its utilization for specific purposes, unlike cess.
4. Applicability:
   Surcharge is typically applied to income taxes, where higher-income individuals or companies are required to pay additional taxes based on their income.

Differences between Cess and Surcharge:

CAG’s Flagged Shortfall in Cess Transfer

The Comptroller and Auditor General (CAG) raised concerns about the Rs 3.69 lakh crore shortfall in transferring the cess collections to their intended funds. This highlights an important issue in the functioning of cess funds and their proper utilisation.

Implications:

• Non-utilisation: The shortfall in transferring cess collections could imply that funds are being used for purposes other than those designated, which violates the principle of a cess being earmarked for a specific purpose.
• Lack of Accountability: This could also point to a lack of accountability and effective monitoring in ensuring that cess proceeds are directed toward their intended programs.
• Potential Policy Reforms: The issue raised by CAG could trigger discussions around better management, transparency, and more efficient use of cess collections for the designated objectives.

Conclusion

Cess and surcharge are distinct in terms of their purpose, usage, and impact on Union finances. While both are credited to the Consolidated Fund of India and are not shared with states, cess must be strictly used for its intended purpose, unlike the surcharge which is used for general government expenditure. The issue of Rs 3.69 lakh crore shortfall in transferring cess collections to their designated funds, as flagged by the CAG, raises concerns over the proper utilisation of these levies, which are supposed to serve specific purposes like education, sanitation, and agriculture. It underscores the need for better oversight and accountability in the management of such funds