The Pollution Control Board of Assam, by way of a notice dated 17th January, 2018 has stated that Water Cess has been subsumed within Goods and Service Tax (GST) with effect from 1st July, 2017. The notice also states that the Ministry of Finance has repealed the Water (Prevention & Control of Pollution) Cess Act, 1977 by virtue of Taxation Law (Amendment) Act, 2017.
Source: Assam Pollution Control Board
