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    <title>Seeks to amend notification No. 12/2013- ST, dated the 1st July, 2013 so as to allow refund of Swachh Bharat Cess paid on specified services used in an SEZ</title>
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    <description>SEZ Units and Developers are entitled to refund of the Swachh Bharat Cess paid on specified services where ab initio exemption was admissible but not claimed, and to a refund determined by multiplying total service tax distributed under clause (a) by the effective rate of the Swachh Bharat Cess and dividing the product by the rate of service tax specified in section 66B of the Finance Act, 1994.</description>
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