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SOME THOUGHTS ON SWACHH BHARAT CESS

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 30-11-2015 - Now that Swachh Bharat Cess (SBC) has been levied at an effective rate of 0.50 percent of value of taxable services w.e.f. 15 November, 2015, we have no option but to accept this SBC as a fact of life. There appears to be no chance of its roll back or withdrawal in the present scenario. The only silver lining is that once Goods and Service Tax (GST) comes, this cess will vanish. So, we have one more reason to hope for an early GST in .....

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key for its proper usage. It is suggested that a separate cell in Ministry should monitor the fund deployment and it should also be subject to performance / efficiency audit to ensure optimum use of public money. According to one report, in the current fiscal, 13 out of 29 states have not even spent 50 percent of their funds on the Swachh Bharat Mission (Rural), Government's programme on sanitation in rural areas. Also, data from Ministry of Drinking Water and Sanitation (MDWS) reveal that s .....

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