Swacch bharat cess


This query is : Resolved 

13 December 2015 Value on which swacch bharat cess is to be applied

13 December 2015 Swachh Bharat Cess @0.50% is to be calculated on taxable Value of Service. So effective Service Tax rate is 14.50%.

For details check out FAQ on SBC from link given below:

https://www.caclubindia.com/share_files/faq-on-swach-bharat-cess-68557.asp


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