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Krishi Kalyan Cess

Clause 158 - Bills - Bill - Clause 158 - CHAPTER VI 158. (1) This Chapter shall come into force on the 1st day of June, 2016. (2) There shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the , as serv .....

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sub-section (2) shall be in addition to any cess or service tax leviable on such taxable services under Chapter V of the Finance Act, 1994 (32 of 1944.), or under any other law for the time being in force. (4) The proceeds of the levied under sub-sec .....

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it may consider necessary. (5) The provisions of Chapter V of the Finance Act, 1994 (32 of 1944.) and the rules made thereunder, including those relating to refunds and exemptions from tax, interest and imposition of penalty shall, as far as may be, .....

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