TaxTMI 
TaxTMI 
Sir,
If a service is completed before 15/11/205 and invoice is also made before 15/11/2015 but payment is made after 15/11/2015 in that case SBC will be applicable or not.
Rgds
Yateen vyas
SBC tax applicability
19 Dec 2015 
7 Replies 
1370 Views Asked by
Swachh Bharat Cess applicability: not leviable where service and invoice precede the effective date despite later payment.
Swachh Bharat Cess liability depends on the timing of service provision, invoice issuance and payment; the cess applies only where provision and invoice occur on or after the levy date (with payment timing relevant and reverse charge as an exception). Here, service completion and invoice issuance preceded the levy date while payment followed it, so the cess does not apply. (AI Summary)
Swachh Bharat Cess liability depends on the timing of service provision, invoice issuance and payment; the cess applies only where provision and invoice occur on or after the levy date (with payment timing relevant and reverse charge as an exception). Here, service completion and invoice issuance preceded the levy date while payment followed it, so the cess does not apply. (AI Summary)