{"id":88302,"date":"2025-06-01T07:07:28","date_gmt":"2025-06-01T07:07:28","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=88302"},"modified":"2025-06-01T07:07:28","modified_gmt":"2025-06-01T07:07:28","slug":"which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/","title":{"rendered":"Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar"},"content":{"rendered":"<p>Which of the following statements about Krishi Kalyan Cess (KKC) is\/are correct ?<\/p>\n<ul>\n<li>1. KKC is calculated in the same way as Service Tax is calculated.<\/li>\n<li>2. The current rate of KKC is 0.50%.<\/li>\n<li>3. KKC is similar to the KKS (Krishi Kalyan Surcharge).<\/li>\n<\/ul>\n<p>Select the correct answer using the code given below :<\/p>\n<p>[amp_mcq option1=&#8221;1, 2 and 3&#8243; option2=&#8221;1 and 2 only&#8221; option3=&#8221;2 and 3 only&#8221; option4=&#8221;1 only&#8221; correct=&#8221;option2&#8243;]<\/p>\n<div class=\"psc-box-pyq-exam-year-detail\">\n<div class=\"pyq-exam\">\n<div class=\"psc-heading\">This question was previously asked in<\/div>\n<div class=\"psc-title line-ellipsis\">UPSC NDA-2 &#8211; 2016<\/div>\n<\/div>\n<div class=\"pyq-exam-psc-buttons\"><a href=\"\/pyq\/pyq-upsc-nda-2-2016.pdf\" target=\"_blank\" class=\"psc-pdf-button\" rel=\"noopener\">Download PDF<\/a><a href=\"\/pyq-upsc-nda-2-2016\" target=\"_blank\" class=\"psc-attempt-button\" rel=\"noopener\">Attempt Online<\/a><\/div>\n<\/div>\n<section id=\"pyq-correct-answer\">\nThe correct answer is 1 and 2 only.<br \/>\n<\/section>\n<section id=\"pyq-key-points\">\nKrishi Kalyan Cess (KKC) was introduced in 2016 at a rate of 0.5% on all taxable services, calculated on the same value as Service Tax. It was distinct from surcharges like Krishi Kalyan Surcharge (KKS).<br \/>\n<\/section>\n<section id=\"pyq-additional-information\">\nStatement 1 is correct: KKC was indeed levied at 0.5% on the value of taxable services, calculated in the same manner as the Service Tax itself and the Swachh Bharat Cess.<br \/>\nStatement 2 is correct: The rate of KKC was 0.50%.<br \/>\nStatement 3 is incorrect: KKC was a cess on Service Tax, specifically introduced to finance initiatives relating to improvement of agriculture and welfare of farmers. KKS (Krishi Kalyan Surcharge) was a surcharge on income tax levied on certain taxpayers in specific budget years for similar objectives. They were different types of levies applied to different tax bases. KKC was subsumed under the Goods and Services Tax (GST) which came into effect from July 1, 2017.<br \/>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Which of the following statements about Krishi Kalyan Cess (KKC) is\/are correct ? 1. KKC is calculated in the same way as Service Tax is calculated. 2. The current rate of KKC is 0.50%. 3. KKC is similar to the KKS (Krishi Kalyan Surcharge). Select the correct answer using the code given below : [amp_mcq &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar\" class=\"read-more button\" href=\"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/#more-88302\">Detailed Solution<span class=\"screen-reader-text\">Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1094],"tags":[1098,1120,1196],"class_list":["post-88302","post","type-post","status-publish","format-standard","hentry","category-upsc-nda-2","tag-1098","tag-economic-development","tag-fiscal-policy-revenue","no-featured-image-padding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.2 (Yoast SEO v23.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar<\/title>\n<meta name=\"description\" content=\"The correct answer is 1 and 2 only. Krishi Kalyan Cess (KKC) was introduced in 2016 at a rate of 0.5% on all taxable services, calculated on the same value as Service Tax. It was distinct from surcharges like Krishi Kalyan Surcharge (KKS).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar\" \/>\n<meta property=\"og:description\" content=\"The correct answer is 1 and 2 only. Krishi Kalyan Cess (KKC) was introduced in 2016 at a rate of 0.5% on all taxable services, calculated on the same value as Service Tax. It was distinct from surcharges like Krishi Kalyan Surcharge (KKS).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/\" \/>\n<meta property=\"og:site_name\" content=\"MCQ and Quiz for Exams\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-01T07:07:28+00:00\" \/>\n<meta name=\"author\" content=\"rawan239\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"rawan239\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar","description":"The correct answer is 1 and 2 only. Krishi Kalyan Cess (KKC) was introduced in 2016 at a rate of 0.5% on all taxable services, calculated on the same value as Service Tax. It was distinct from surcharges like Krishi Kalyan Surcharge (KKS).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/","og_locale":"en_US","og_type":"article","og_title":"Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar","og_description":"The correct answer is 1 and 2 only. Krishi Kalyan Cess (KKC) was introduced in 2016 at a rate of 0.5% on all taxable services, calculated on the same value as Service Tax. It was distinct from surcharges like Krishi Kalyan Surcharge (KKS).","og_url":"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/","og_site_name":"MCQ and Quiz for Exams","article_published_time":"2025-06-01T07:07:28+00:00","author":"rawan239","twitter_card":"summary_large_image","twitter_misc":{"Written by":"rawan239","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/","url":"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/","name":"Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar","isPartOf":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/#website"},"datePublished":"2025-06-01T07:07:28+00:00","dateModified":"2025-06-01T07:07:28+00:00","author":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/5807dafeb27d2ec82344d6cbd6c3d209"},"description":"The correct answer is 1 and 2 only. Krishi Kalyan Cess (KKC) was introduced in 2016 at a rate of 0.5% on all taxable services, calculated on the same value as Service Tax. It was distinct from surcharges like Krishi Kalyan Surcharge (KKS).","breadcrumb":{"@id":"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-statements-about-krishi-kalyan-cess-kkc-is-ar\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/exam.pscnotes.com\/mcq\/"},{"@type":"ListItem","position":2,"name":"UPSC NDA-2","item":"https:\/\/exam.pscnotes.com\/mcq\/category\/upsc-nda-2\/"},{"@type":"ListItem","position":3,"name":"Which of the following statements about Krishi Kalyan Cess (KKC) is\/ar"}]},{"@type":"WebSite","@id":"https:\/\/exam.pscnotes.com\/mcq\/#website","url":"https:\/\/exam.pscnotes.com\/mcq\/","name":"MCQ and Quiz for Exams","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/exam.pscnotes.com\/mcq\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/5807dafeb27d2ec82344d6cbd6c3d209","name":"rawan239","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/exam.pscnotes.com\/mcq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/761a7274f9cce048fa5b921221e7934820d74514df93ef195a9d22af0c1c9001?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/761a7274f9cce048fa5b921221e7934820d74514df93ef195a9d22af0c1c9001?s=96&d=mm&r=g","caption":"rawan239"},"sameAs":["https:\/\/exam.pscnotes.com"],"url":"https:\/\/exam.pscnotes.com\/mcq\/author\/rawan239\/"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts\/88302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/comments?post=88302"}],"version-history":[{"count":0,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/posts\/88302\/revisions"}],"wp:attachment":[{"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/media?parent=88302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/categories?post=88302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/exam.pscnotes.com\/mcq\/wp-json\/wp\/v2\/tags?post=88302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}