Abstract

Abstract: Degradation of the environment has been caused by the recklessness of mankind. The Paris Agreement and pledge made by the signatories hoped to curb the destruction of the environment. What is a Cess? Clean Energy Tax credit; what it was and its imposition? The Swachh Bharat cess that was imposed by the government of India for the purpose of cleaning the country. Proposal of 2% clean energy cess. How much will be collected and in how long. Repayment plan and proposal for selling units of the power infrastructure SPVs. Authorities to be constituted. Dispute resolution plan. Penalties. Review mechanism. Conclusion.

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