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of <h1>Swachh Bharat Cess Implemented from November 15, 2015, as per Finance Act, 2015, Notification No. 21/2015.</h1> The Swachh Bharat Cess was implemented starting November 15, 2015, as per Notification No. 21/2015 issued by the Ministry of Finance, Government of India. This notification, dated November 6, 2015, was enacted under the authority granted by sub-section (1) of section 119 of the Finance Act, 2015. The notification specifies that the provisions of Chapter VI of the Finance Act, 2015, are to be enforced from the appointed date. The notification was issued by the Under Secretary to the Government of India.
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