Swachha bharat cess applicability

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Is Swachha Bharat Cess applicable under RCM if invoice is dated 05.11.2015 but was received in december 2015. Does it make a difference if service is completed or not or is on continous basis. Thanks & Regards, Amruta
Replies (3)

All provisions related with service tax is applicable with the Swachh Bharat Cess.

Amruta,

If the payment made after 15th Nov 2015, then you will have to pay tax including swach bharat irrespective of the completion of service and invoice date as per Rule 7 of POT Rules, 2011.

If any activity for payment or invoicing is done after 15th Nov.2015 then SBC is applicable in each &  every situation.


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