Q. Which is NOT part of the divisible pool of central taxes shared with states?
Answer: Cess
Notes: The divisible pool includes Personal Income Tax, Corporation Tax, and GST, as per Finance Commission recommendations. Cess and surcharges are excluded from the divisible pool since the 80th Amendment to Article 270. Cess revenue is not shared with states. Cess is levied for specific purposes and remains with the Centre.
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