Tds applicable on swachh bharat cess?

Is TDS applicable on Swachh Bharat Cess (0.5%)? ,

Kindly give Expert advice. Also give circular reference, if any.

Thanx.

Replies (2)

TDS will not be deducted on Service Tax Amount if Shown Seprately In Invoice

Swatcha Bharat Cess is in Service Tax. TDS Exempted on Service Tax itself.  Hence Cess also exempted.

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