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TaxTMI 
Whether swachh bharat cess is applicable on advance payment ?
Swachh Bharat Cess
17 Dec 2015 
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Point of Taxation Rule: Swachh Bharat Cess applies only when service is provided, invoiced and paid on or after levy commencement.
Applicability of Swachh Bharat Cess is determined by Point of Taxation Rule 5: the cess is not leviable if payment and invoice precede the levy commencement or if payment precedes but invoice is issued within the short extension period; the cess is payable where service provision, invoicing and payment occur on or after the commencement date, or where service provision occurs on or after the commencement date and the invoice is not issued within the short extension period despite earlier payment. (AI Summary)
Applicability of Swachh Bharat Cess is determined by Point of Taxation Rule 5: the cess is not leviable if payment and invoice precede the levy commencement or if payment precedes but invoice is issued within the short extension period; the cess is payable where service provision, invoicing and payment occur on or after the commencement date, or where service provision occurs on or after the commencement date and the invoice is not issued within the short extension period despite earlier payment. (AI Summary)