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    <title>Accounting code for payment of Swachh Bharat Cess</title>
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    <description>Swachh Bharat Cess is imposed on taxable services except those fully exempt or otherwise not liable; the Controller General of Accounts has allocated a new Minor Head and specific sub heads for tax collection, interest, penalties and deduction of refunds, and the circular directs acknowledgement, issuance of trade and public notices, and wide publicity for administrative implementation.</description>
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      <description>Swachh Bharat Cess is imposed on taxable services except those fully exempt or otherwise not liable; the Controller General of Accounts has allocated a new Minor Head and specific sub heads for tax collection, interest, penalties and deduction of refunds, and the circular directs acknowledgement, issuance of trade and public notices, and wide publicity for administrative implementation.</description>
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