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	Background: Chapter VI (Section 119) of the Finance Act 2015 contains provisions for levy and collection of Swachh Bharat Cess (SBC). Now the Government has announced 15th November, 2015 as the date from which the provisions of Section 119 would come
 
  
  
  LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
 
                                
                             
  
  