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    <title>LEVY OF SWACHH BHARAT CESS</title>
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    <description>Swachh Bharat Cess is an additional levy over Service Tax effective 15 November 2015, charged on the value of taxable services (including reverse charge and abated values) but not on exempt or negative-list services; it must be shown separately, paid under specified accounting codes and challans, and is not eligible for Cenvat credit nor payable by using Cenvat credit.</description>
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