Krishi Kalyan Cess payment option allows prorated cess payment based on service tax liability instead of applying the statutory cess rate. The amendment permits persons liable under the service tax charging provisions to pay Krishi Kalyan Cess by prorating the total service tax liability: multiply total service tax by the effective Krishi Kalyan Cess rate and divide by the rate of service tax specified in law, for any calendar month or quarter. Once elected this method must be applied uniformly to those services for the financial year. The rule text also replaces fixed numeric references with references to the effective Swachh Bharat Cess rate and the statutory service tax rate.