TaxTMI 
TaxTMI 
Dear Sir,
SBC is applicable from 15.11.2015 if service provider raised invoice before 15.11.2015 and we accounting before 15.11.2015 but we made payment after 15.11.2015 in that case SBC will attract in this transaction ?
Regards
Swapneswar
SB Cess applicable
01 Dec 2015 
5 Replies 
1334 Views Asked by
Guest 
Swachh Bharat Cess applicability depends on point of taxation; reverse charge payments can trigger the cess.
SBC does not attach if the service was invoiced and accounted for before the levy's commencement even if payment occurred later; however, where the service falls under the reverse charge mechanism and payment is made after the levy's commencement, SBC becomes applicable, with a departmental FAQ available for clarification. (AI Summary)
SBC does not attach if the service was invoiced and accounted for before the levy's commencement even if payment occurred later; however, where the service falls under the reverse charge mechanism and payment is made after the levy's commencement, SBC becomes applicable, with a departmental FAQ available for clarification. (AI Summary)