The Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013

To provide for levy and collection of cess on the products and substances including hazardous substances, which upon their handling or consumption or utilization or combustion or movement or transportation causes pollution of the lithosphere, atmosphere, biosphere, hydrosphere and other environmental resources of the State of Goa, under the concept of “polluter pays principle”, and also to provide for measures to reduce the carbon footprint left due to such activities and for matters connected therewith or incidental thereto.