<h1>Swachh Bharat Cess: 0.5% Tax on Services from November 15, 2015, Supports Clean India Initiatives Under Finance Act, 1994.</h1> Swachh Bharat Cess, effective from November 15, 2015, imposes a 0.5% tax on all services currently subject to service tax. This cess, aimed at funding Swachh Bharat initiatives, will apply to both direct and reverse charge mechanisms. The cess will be calculated on the abated value of services, similar to service tax calculations. For services with alternative service tax rates, the Swachh Bharat Cess will also be calculated at alternative rates. The provisions of the Finance Act, 1994, apply to the cess, and specific rules address its computation, assessment, and exemptions. Notifications detail its applicability and effective rate.