https://www.taxtmi.com/forum/issue?id=109623 The operative rule is the Point of Taxation Rules, 2011: where payment is received or an invoice is issued after the transitional window following the levy commencement, and services span dates before and after the levy, Swachh Bharat Cess is chargeable on the full invoice amount; an invoice issued after the transitional period therefore attracts SBC on the entire billed value rather than a pro-rated portion. en-us Wed, 30 Dec 2015 09:38:37 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109623 The operative rule is the Point of Taxation Rules, 2011: where payment is received or an invoice is issued after the transitional window following the levy commencement, and services span dates before and after the levy, Swachh Bharat Cess is chargeable on the full invoice amount; an invoice issued after the transitional period therefore attracts SBC on the entire billed value rather than a pro-rated portion. Discussion-Forum Service Tax Wed, 30 Dec 2015 09:38:37 +0530 https://www.taxtmi.com/forum/issue?id=109623