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of <h1>Swachh Bharat Cess at 0.5% on Taxable Services Starts Nov 15, 2015; Exemptions Apply per 2012 Notification.</h1> The Swachh Bharat Cess, effective from November 15, 2015, is set at 0.5% of the value of taxable services. The Central Government exempts taxable services from paying any amount exceeding this rate. The cess is not applicable to services exempt from service tax under specific notifications or orders. It applies only to specified percentages of taxable value as outlined in a previous notification dated June 20, 2012. The value of taxable services for this cess is determined according to the Service Tax (Determination of Value) Rules, 2006. This notification was issued by the Ministry of Finance, Government of India.
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