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How will the SBC be calculated for services under reverse charge mechanism?

Dated:- 16-12-2015 - Circular No. FAQ-SBC - Dated: 16-11-2015 - SWACHH BHARAT CESS (SBC)-FREQUENTLY ASKED QUESTIONS (FAQ) Q.12 Ans. In case of reverse charge under section 68(2) of the Finance Act, 19 .....

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made thereunder are applicable to SBC also. Thus, the reverse charge under section 68(2) of the Finance Act, 1994, is made applicable to SBC. In this context, to clarify, Government has issued notific .....

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