The Swachh Bharat Cess is levied by the Government of India to fund the Swachh Bharat initiatives. It is levied on all taxable services. The additional cess is at 0.5%. It is calculated on the value as per Service Tax Rules, 2006.
The Bharat Abhiyan, a mass movement launched on October 2, 2014, aims to work towards a Clean India. The purpose of the movement is to boost sanitation in both urban and rural India. To the end, the Government of India introduced an additional cess known as 'Swachh Bharat Cess' at 0.5% on all taxable services to fund Swachh Bharat initiatives.
Consequently, the current service tax rate including the Swachh Bharat Cess stands at 14.50%. The Swachh Bharat Cess which came into effect on November 15th, 2015 (Notification no.21/2015) is collected as per provisions of Chapter VI (Section 119) of the Finance Act, 2015. It is important to note that the Swachh Bharat Cess is not levied on services fully exempt from service tax or those which fall into the category of the negative list of services.
The salient features of the Swachh Bharat Cess are listed below:
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