BASICS	TAX	FEE	CESS
NAURE	A tax is a compulsory payment imposed by the government on individuals and organizations to raise revenue for public purposes.	A fee is a payment made by a person for a specific service provided by the government or a public authority.	A cess is a special type of tax imposed for a particular purpose or welfare activity.
PURPOSE	The main purpose of a tax is to generate revenue for the government to meet public expenditure. The purpose of a fee is to recover the cost of providing a particular service or facility. The purpose of a cess is to collect funds for a specific project, scheme, or social cause.	The purpose of a fee is to recover the cost of providing a particular service or facility.	The purpose of a cess is to collect funds for a specific project, scheme, or social cause
BENEFIT TO PAYEE	The taxpayer does not receive any direct or specific benefit in return for paying tax. The person paying the fee receives a direct and identifiable benefit or service.	The person paying the fee receives a direct and identifiable benefit or service.	The payer does not receive a direct benefit, but society benefits from the purpose for which the cess is collected
IMPOSITION	Tax is imposed by the Central Government, State Governments, or local authorities under the authority of law.	Fee is imposed by a government department or authority for providing a specific service	Cess is imposed by the government through special legislation for a particular objective
PAYMENT REQUIREMENT	Payment of tax is mandatory for all persons who fall within the taxable category. Payment of a fee is required only when a person seeks or uses a particular service. Payment of cess is compulsory and is generally collected along with an existing tax.	Payment of a fee is required only when a person seeks or uses a particular service.	Payment of cess is compulsory and is generally collected along with an existing tax
REVENUE USAGE	The revenue collected from taxes is used for general public welfare, administration, defense, education, and development activities. The revenue collected from fees is generally used to maintain and improve the service for which the fee is charged. The revenue collected from cess is used only for the specific purpose for which it is imposed.	The revenue collected from fees is generally used to maintain and improve the service for which the fee is charged	The revenue collected from cess is used only for the specific purpose for which it is imposed.
RATE DETERMINATION	The rate of tax is determined by the government according to its fiscal and economic policies.	The rate of a fee is usually based on the cost of providing the service.	The rate of cess is generally fixed as a percentage of an existing tax.