SWACHH BHARAT CESS COMES INTO FORCE WITH EFFECT FROM 15TH NOVEMBER 2015

Finally, Central Government of India has decided to impose Swachh Bharat Cess with effect from 15th November 2015 on all taxable services in india. The rate of Swachh Bharat Cess shall be 0.5% as per statement issued by Finance Ministry. In the Finance Budget 2015-16, govt. dediced to impose Swachh bharat cess for their Swachh Bharat Mission to make India better.

As per

Notification No. 21/2015-Service Tax Dated : 6^th November, 2015

G.S.R. —(E).- In exercise of the powers conferred by sub-section (1) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government hereby appoints the 15th  day of November, 2015 as the date with effect from which the provisions of Chapter VI of the said Act, shall come into force.

(K. Kalimuthu)

Under Secretary to the Government of India

Notification No. 22/2015-Service Tax

Dated : 6^th November, 2015

G.S.R. —(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all taxable services from payment of such amount of the Swachh Bharat Cess leviable under sub-section (2) of section 119 of the said Act, which is in excess of Swachh Bharat Cess calculated at the rate of 0.5 percent. of the value of taxable services:

Provided that Swachh Bharat Cess shall not be leviable on services which are exempt from service tax by a notification issued under sub-section (1) of section 93 of the Finance Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994.

This notification shall come into force from the 15^th day of November, 2015.

(K. Kalimuthu)

Under Secretary to the Government of India