Notification number 21 and 22 dated November 6, 2015.
The Government of India has notified a rate of 0.5% for Swacch Bharat Cess applicable on all services on which service tax is leviable. The Cess comes into effect from November 15, 2015. The cess and service tax are to be charged and collected separately. No credit of the cess shall be available.
Posted on: 06-11-2015