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<h1>India Amends Service Tax Rules: New Composition Rate for Swachh Bharat Cess Under Rule 6(7D) Effective November 15, 2015</h1> The Government of India, through the Ministry of Finance, issued Notification No. 25/2015 to amend the Service Tax Rules, 1994. Effective from November 15, 2015, the amendment introduces sub-rule (7D) to rule 6, allowing entities liable under sub-rules (7), (7A), (7B), or (7C) to opt for a composition rate for the Swachh Bharat Cess. This rate is calculated by multiplying the total service tax liability by 0.5 and dividing by 14, as an alternative to the standard rate specified in section 119 of the Finance Act, 2015. Once chosen, this option must be consistently applied throughout the financial year.