Swachh Bharat Cess was announced in Financial
Budget 2015 and for the purposes of financing and promoting Swachh Bharat
initiatives or for any other purpose relating thereto and now vide Notification
No. 21/2015-ST on November 6, 2015 Swachh Bharat Cess is made applicable from
November 15, 2015
Now, the Central Government has declared Swachh
Bharat Cess at the rate of 0.5% to be levied on value of all taxable services
from November 15, 2015 over
and above the present 14% Service tax rate. Consequently the effective
rate of Service tax including Swachh Bharat Cess will be 14.5% from November
15, 2015.
