The Government of Assam has officially notified the Assam Green Cess Policy, 2026, establishing a comprehensive regulatory framework aimed at curbing environmental pollution and generating revenue for sustainable ecological restoration. Rooted in the Constitutional mandate under Article 21 that guarantees a clean environment as a fundamental right, the policy introduces targeted green cesses across multiple high-impact sectors, including the transfer of pre-owned vehicles, groundwater extraction, stone crushing facilities, imported timber, brick kilns, and heavily polluting industries falling under red and orange categories. Each administrative department will govern its respective rate-fixation process, collecting funds electronically via a dedicated digital portal integrated across state systems. All generated revenues will be credited to the Consolidated Fund of Assam to support dedicated initiatives, including climate adaptation, afforestation, flood mitigation, groundwater recharge, rooftop solar installations, and pollution monitoring infrastructure. Under the new policy, the Transport Department will impose a cess on second-hand vehicle transfers based on category, displacement, and age, serving as an additional charge beyond existing periodic green taxes. Concurrently, the Assam Ground Water Authority will collect volumetric cesses on commercial, institutional, and industrial groundwater extraction. Additionally, the Environment, Forest and Climate Change Department will oversee cesses on stone crushing output via digital transit passes, levy charges on imported timber at clearance checkpoints, and apply structured levies on brick kilns calibrated against annual production capacity or excavated topsoil volume.
Assam Levies Green Cess on Pre-Owned Vehicles, Timber, and Groundwater
