Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Swachh Bharat Cess Introduced at 0.5% on Taxable Services; New Accounting Codes Allocated for Compliance.</h1> The Finance Act, 2015, effective from November 15, 2015, introduced the Swachh Bharat Cess at 0.5% on all taxable services, except those fully exempt from Service Tax. The Office of the Controller General of Accounts has allocated specific accounting codes for this cess under the Minor Head '506-Swachh Bharat Cess' and various sub-heads for tax collection, interest, penalties, and refunds. Trade associations are urged to inform their members and the broader trade community about these updates.
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