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of <h1>Swachh Bharat Cess: 0.5% Levy on Taxable Services, Excluded from Cenvat Credit, Effective November 15, 2015.</h1> The Swachh Bharat Cess (SBC), effective from November 15, 2015, is a 0.5% levy on all taxable services, raising the total service tax rate to 14.5%. This cess supports Swachh Bharat initiatives and is not applicable to exempted or negative list services. SBC is calculated similarly to service tax but is not integrated into the Cenvat Credit system, meaning credit cannot be claimed. It must be separately mentioned on invoices and paid under distinct accounting codes. The cess applies to services under reverse charge and those with abatements, with specific rules for calculation and payment.
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