Incidence of Cess

Environmental cess shall be paid by: (a) Every dealer, manufacturer, State and Central Government Department, Public Sector Undertaking, autonomous bodies or other organizations whoever brings non-biodegradable materials as specified in Schedule I in the State of Sikkim from outside the State for selling goods, business, manufacturing producing any product or to use for whatsoever purpose in the state on the sale price from the date of commencement of this Act; (b) Individual users who bring non-biodegradable materials as specified in Schedule I from outside the State, for known use and consumption, on the sale price from the date of commencement of this Act; (c) Every hotel, resort, lodge or motel operating within the state on its annual turnover: provided that state Government may exempt such hotels, resorts, lodges and motels in part of turnover or provide a grace period of operation of business of hotels, resorts, lodges or motels since inception for promoting hotel industry in the State as may be prescribed by the State Government by notification; (e) on any such other item having impact on environment directly or indirectly at such rate as may be prescribed by the Government by notification.