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Swachh bharat cess on 14% or 14+0.5%?

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(Querist)
08 November 2015 Why SBC is calculated 14+0.5 and not 14*0.5%? shec was calculated 12*3%. As per my knowledge cess is calculated on tax. Can anyone explain?
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ANKIT AGARWAL

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ANKIT AGARWAL (Expert)
10 November 2015 It is 14.5% flat without any addition CESS
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Krupa P

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Krupa P (Querist)
11 November 2015 Thanks for replying.




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