Swach bharat cess treatment

1. CENVAT Credit can't be availed on SBC; 

2. At the time of raising invoice, SBC to be shown separately.

3. SBC to be charged on Service value @ 0.5%.

4. SBC to be discharged in cash & can't be adjusted with CENVAT Credit.

5. Sperate ledger to be created in bold of accounts.

6. Sperate accounting code has been prescribed to discharge the SBC.

7. If any services is exempted from service tax under any rules or vide any notification, then SBC will be also exempt.

8. SBC is applicable for RCM too.