Vide Finance Act, 2015, the Central Government has been empowered to levy Swachh Bharat Cess @ 2 per cent of the value of specified taxable services from such date as the Central Government may, by notification in the Official Gazette, appoint. Now, vide Notification No. 22/2015-Service Tax dated November 06, 2015, the Central Government has … Continue reading Swachh Bharat Cess @ 0.5 per cent applicable from November 15, 2015