As per the recent Budget estimates the divisible pool has fallen below ₹90 per ₹100 collected since 2020-21 due to rising cesses and surcharges and is expected to remain so till 2025-26.
o Examples: Infrastructure Cess, Krishi Kalyan Cess, Swachh Bharat Cess, Education Cess, Cess on Crude Oil.
o No specific purpose, can be used as per the Central Government’s discretion.