Swachh Bharat Cess applicability extended by applying prior service tax notification provisions mutatis mutandis to the cess. The notification provides that the provisions of Notification No. 30/2012 - Service Tax shall be applicable mutatis mutandis for the purposes of the Swachh Bharat Cess, importing the earlier notification's definitions, chargeability and compliance mechanisms into the cess under delegated powers in the Finance Act.