Meghalaya Minerals Cess Act, 1988 (Act No. 7 of 1988). Country/Territory India Document type Legislation Date 1988 Source FAO, FAOLEX Long titleAn Act To provide for the levy and collection of cess on some minerals of the State for the development of Primary education and for development and improvement of mining areas and for matters connected therewith. Subject Mineral resources Keyword Minerals Tax/levy Mining Authorization/permit Geographical area Asia, Asia and the Pacific, Indian Ocean, South Asian Seas, Southern Asia Abstract This Act provides for the levy and collection of cess on some minerals of the State for the development of Primary education and for development and improvement of mining areas and for related matters. It establishes that there shall be levied and collected as cess a tax on coal, silliminate, limestone and fire-clay from any person who extracts or removes the minerals from any mine or quarry in the State. The rate of the cess to be levied and collected shall be, in the case of: a) coal, rupees ten per matric tonne; b) sillimanite, rupees ten per matric tonne; c) limestone, rupees two and paise eighty per matric tonne; and d) fire clay, rupees one and paise twenty-five per matric tonne. Full text English Website indiacode.nic.in