The government may levy a cess of around 1-2 rupees per kg on sugar to create a fund, which can be used to finance measures such as export incentives. Earlier, the government used to levy a cess of 124 rupees per 100 kg on sugar mills, which was passed on to consumers. The cess collected went to the Sugar Development Fund–managed by the food ministry for modernisation and expansion of mills. The cess is not in force anymore as most indirect taxes were subsumed under the goods and services tax regime rolled out in July. The food ministry may soon float a Cabinet note to put the cess act in place, after which the details will be discussed