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 fixed the Swachh Bharat Cess @ 0.5 per cent which shall come into force from November 15, 2015. Consequently, Service Tax rate shall be 14.5 per cent. Swachh Bharat Cess shall not be leviable on services which are exempt from Service Tax by a notification issued under sub-section (1) of section 93 of the Finance Act, 1994 or otherwise not leviable to Service Tax under Section 66B of the Finance Act, 1994.

http://www.cbec.gov.in/htdocs-servicetax/st-notifications/st-notifications-2015/st22-2015