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Swachh Bharat Cess, Service Tax

Issue Id: - 108145
Dated: 1-3-2015
By:- Admin TMI

Swachh Bharat Cess


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Question - What are provisions related to Swachh Bharat Cess in Finance Bill 2015 ?

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1 Dated: 1-3-2015
By:- Admin TMI

An enabling provision is being made to empower the Central Government to impose a Swachh Bharat Cess on all or any of the taxable services at a rate of 2% of the value of such taxable services with the objective of financing and promoting Swachh Bharat initiatives.

This Cess shall be levied from a date to be notified by the Central Government in this regard and will not have immediate effect.


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