swach-bharat-abhiyan“Swachh Bharat Cess will come into effect from November 15, 2015, at the rate of 0.5 per cent on all services, which are presently liable to Service Tax. This will translate into a tax of 50 paisa only on every one hundred rupees worth of taxable services. The proceeds from this cess will be used for financing and promoting Swachh Bharat initiatives,” the Ministry said in a statement.

The Ministry clarified that all provisions including those related to computation of taxable value, assessment, exemption, payment, penalty applicable to service tax would apply to Swachh Bharat Cess.

Swachh Bharat Cess Minor Head

  • Tax Collection – 0044-00-506
  • Other Receipts – 00441493
  • Penalties – 00441494
  • Refund – 00441495
  • Deduct – 00441496