Swachh Bharat Cess established as a service-tax levy to fund cleanliness initiatives; proceeds credited to the Consolidated Fund. A statutory Swachh Bharat Cess is imposed as a service-tax levy on taxable services to finance Swachh Bharat initiatives, to be notified into force by the Central Government. The cess is additional to any service tax or other cess on the same services. Proceeds must be credited to the Consolidated Fund of India and may be utilised only after parliamentary appropriation. Provisions and rules under Chapter V of the Finance Act, 1994, including those on refunds, exemptions, interest and penalties, apply to the levy and collection of the cess so far as applicable.