Levy of Cess

(1) The cess payable by a dealer or an individual under this Act shall be levied at the following rates (a) in respect of goods specified in Schedule I, at the rate of 1% of total turnover of sale price of non-biodegradable materials. (b) in respect of hotel, resort, lodge, motel, at the rate of 1% of total turnover: Provided that the State Government may change the rate of leviable cess under clauses (a) and (b) above from time to time by notification: Provided further that the State Government may add to or omit from or otherwise amend the Schedule I and the Schedule shall be deemed to be amended accordingly; (2) No cess shall be payable under this Act on the sale of goods and services specified in Schedule II, subject to the conditions of adherence. (3) The State Government may, by notification, order that no cess shall be payable by any class of dealers or individuals on any goods or services or such turnover as may be specified in the notification.