Seeks to provide composition rate for Swachh Bharat Cess as applicable to ST under sub-rules 7,7A,7B,7C of rule 6 of STR, 1994 - 25/2015 - Service Tax

Composition option for Swachh Bharat Cess allows alternative payment calculation instead of statutory cess rate within a year.

Inserts sub rule (7D) in rule 6 permitting persons liable under sub rules 7, 7A, 7B or 7C to discharge Swachh Bharat Cess by paying an amount equal to total service tax liability under those sub rules multiplied by 0.5 and divided by 14, during any calendar month or quarter, instead of paying the statutory cess rate; the option, once exercised, applies uniformly to such services and cannot be changed during the financial year.