TaxTMI 
TaxTMI 
RESPECTED MEMBERS OF TMI,
WHETHER SBC NOT APPLICABLE ON ALL CASES, WHERE SERVICE IS PROVIDED BEFORE 15.11.2015 IRRESPECTIVE OF DATE OF PAYMENT AND DATE OF ISSUE OF INVOICE ??
I CAN NOT GET CLARITY FROM RULE 5 OF POINT OF TAXATION RULES..
THANKS....
SBC ON SERVICE PROVIDED BEFORE 15.11.2015
17 Nov 2015 
5 Replies 
3071 Views Asked by
Swachh Bharat Cess applicability: services provided before commencement are not subject to SBC when invoice and payment precede the transition deadline.
Applicability of Swachh Bharat Cess turns on whether service provision, invoicing and payment occurred before the levy's commencement; services provided before that date are exempt where invoice and payment precede the levy or where payment precedes the levy and invoice is issued within the transitional window. The Point of Taxation Rules' transitional provisions, not the general change-in-rate rule, determine whether the new cess applies. (AI Summary)
Applicability of Swachh Bharat Cess turns on whether service provision, invoicing and payment occurred before the levy's commencement; services provided before that date are exempt where invoice and payment precede the levy or where payment precedes the levy and invoice is issued within the transitional window. The Point of Taxation Rules' transitional provisions, not the general change-in-rate rule, determine whether the new cess applies. (AI Summary)