Swachh Bharat Cess applied on taxable services, levied separately with distinct accounting and no input credit allowed. Swachh Bharat Cess is a distinct cess levied on the value of taxable services from the appointed commencement date, applicable to all taxable services except those wholly exempt or in the negative list. It is computed on the same taxable value and valuation rules as service tax (including abatements and special valuation rules), charged and shown separately on invoices, accounted under notified separate codes, subject to reverse charge where applicable, and is not available as Cenvat credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Swachh Bharat Cess applied on taxable services, levied separately with distinct accounting and no input credit allowed.
Swachh Bharat Cess is a distinct cess levied on the value of taxable services from the appointed commencement date, applicable to all taxable services except those wholly exempt or in the negative list. It is computed on the same taxable value and valuation rules as service tax (including abatements and special valuation rules), charged and shown separately on invoices, accounted under notified separate codes, subject to reverse charge where applicable, and is not available as Cenvat credit.
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