Integrated Association of Micro Small & Medium Enterprises

Accounting code for payment of Swachh Bharat Cess-Reg

In compliance to the Chapter VI of the Finance Act, 2015, Swachh Bharat Cess is leviable with effect from 15th November, 2015 [Notification No. 21/2015-ST, dated 6thNovember, 2015 refers] on all taxable service, other than services which are fully exempt from Service Tax or services which are otherwise not liable to Service Tax under section 66B of the Finance Act, 1994, at the rate of 0.5% [Notf. No. 22/2015-ST dated 6th Nov., 2015] read more