TaxTMI 
TaxTMI 
Dear sir,
vendor provided service invoice month of Nov-2015 but he is charge SB Cess on only 15 days amount after of 15.11.2015 and invoice raised dated on 01.12.2015 hence please suggest he is correct or not.
Swachh Bharat Cess
18 Jan 2016 
5 Replies 
1208 Views Asked by
Guest 
Point of Taxation rules determine Swachh Bharat Cess liability based on service provision, invoice and payment timing.
Under the Point of Taxation Rules (Rule 5) Swachh Bharat Cess, being a new levy, is payable where services are provided on or after the commencement date and the invoice and payment are on or after that date. If payment and invoice were both before the levy, no liability arises; if payment was before but the invoice is issued within fourteen days, no liability arises; where service is on or after the commencement date and the invoice is not issued within the fourteen day window despite earlier payment, the cess is payable. (AI Summary)
Under the Point of Taxation Rules (Rule 5) Swachh Bharat Cess, being a new levy, is payable where services are provided on or after the commencement date and the invoice and payment are on or after that date. If payment and invoice were both before the levy, no liability arises; if payment was before but the invoice is issued within fourteen days, no liability arises; where service is on or after the commencement date and the invoice is not issued within the fourteen day window despite earlier payment, the cess is payable. (AI Summary)