Swachh bharat cess


This query is : Resolved 

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?

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.

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?

01 December 2015 No idea. Please share if you get it.

Ps:- In the cited circular also, I saw the minor head code.


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