TaxTMI 
TaxTMI 
Dear sir,
I have given contract to security agency (company) & vendor raised bill month of November 2015 with invoice date 30 Nov. 2015 but vendor charge Swachh Bharat Cess on only 16 days service value. hence please suggest it is correct or not.
Regarding SBC
30 Dec 2015 
5 Replies 
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Guest 
Swachh Bharat Cess applicability: invoice issued after the statutory point-of-taxation window makes the cess due on entire invoice.
The operative rule is the Point of Taxation Rules, 2011: where payment is received or an invoice is issued after the transitional window following the levy commencement, and services span dates before and after the levy, Swachh Bharat Cess is chargeable on the full invoice amount; an invoice issued after the transitional period therefore attracts SBC on the entire billed value rather than a pro-rated portion. (AI Summary)
The operative rule is the Point of Taxation Rules, 2011: where payment is received or an invoice is issued after the transitional window following the levy commencement, and services span dates before and after the levy, Swachh Bharat Cess is chargeable on the full invoice amount; an invoice issued after the transitional period therefore attracts SBC on the entire billed value rather than a pro-rated portion. (AI Summary)