Service tax rate increase takes effect with specified Finance Act provisions commencing; government and Swachh Bharat Cess dates deferred. The notification appoints 1 June 2015 as the date on which specified provisions of the Finance Act, 2015-namely clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159-shall come into force, and declares the increased service tax rate effective from that date while deferring separate notification for services by government/local authorities to business entities and for the Swachh Bharat Cess.