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Swachh Bharat Cess

Published on Mon, Nov 16,2015 | 22:33, Updated at Mon, Nov 16 at 22:33Source : Moneycontrol.com 

In furtherance of NDA Government’s commitment towards “Clean India”, Swachh Bharat Cess has been finally introduced with effect from 15th November, 2015. The Cess is to apply on all taxable services at the rate of 0.5% of the value of service which is higher. Further, the Cess is non-cenvatable. This ELP Alert is an analysis of the levy, its applicability and impact under various scenarios/types of services.
Attachments : ELP Tax Alert - Levy of Swachh Bharat Cess.pdf
 
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