Swachh bharat cess

This query is : Resolved

Uday Kumar (Querist)
Follow

01 December 2015 What is the Swachh Bharat Cess
(Minor Head) 0044-00-506 and I didn't come to know such Minor Heads in other cases?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

01 December 2015 It comes under service tax, to be paid to govt @0.50% on the taxable value of services.

Code mentioned by you seems to be wrong. .For correct codes (4 nos), please see Circular 188/7/2015 ST dated 16-11-2015.

Uday Kumar

Uday Kumar (Querist)
Follow

01 December 2015 Dear Sir,

Even I have the idea of accounting code under which SBC have to be remitted to central govt. but my query is about Minor head and what is the use of the Minor Head as mentioned in my earlier query?