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Jitendra   06 November 2015

Swachh bharat cess @ 0.5% leviable

Swachh Bharat Cess @ 0.5% leviable with effect from 15-11-2015 on all taxable services. It was proposed in budget 2015-16 that Swachh Bharat Cess will be levied @ 2%. However currently government start imposing this cess @ 0.5% (Half Percent only). This could be increased upto 2% at later if Government wants

Notification No. 21/2015-Service Tax Dated 06-11-2015

Notification No. 21/2015-Service Tax Dated 06-11-2015



 4 Replies

slakshmanrao (accounts officer)     07 November 2015

Present rate m,ay be inforce till 31.03.2015...Revision will come through Budget session for the financial year 2016-2017...

Jitendra   07 November 2015

Dear All I want to put my view/review on Swach Bharat Cess as under:

1. Edu Cess /SHE cess already withdrawn in Excise from 1-3-2015 and service tax from 01-06-2015. So no need to charge these cess in bills.(CBEC Clarification)

2. Swachh Bharat Cess would be calculated seperately on Taxable value of Services. For Example if a CA/CS/CWA raised bill of Rs.1000/- then Service Tax liability Would be Rs.140/- and Swachh Bharat Cess would be Rs.5/-.

3. Swach Bharat Cess will applicable on every Bill/Invoice of taxable service by any person in india (except J & K).

4. Cenvat Credit: At present in the absense of any provision the Swachh Bharat Cess is not CENVATABLE. Hope CBEC would issue Circular/Notification in this regard.

1 Like

K.S.NAVEEN KUMAR   10 November 2015

SBC is a price we are paying for not developing civic sense all these years. A cess is also a tax but collected for a particular purpose. Hope it generates enough revenue to fund the cleanliness drive across the country. If we do not mend our ways then this cess can be increased. At present it is at a concessional rate of 0.5%.

Ranjeet Singh (Legal Advisor)     21 November 2015

thanks a lot............

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