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    <description>Krishi Kalyan Cess was introduced as an additional levy on all taxable services, implemented by the Finance Bill, 2016 (clause 158, Chapter VI) and given legal effect upon enactment in May 2016, with administrative application from the statutory commencement date; the cess is imposed on the same taxable event and base as service tax and is collectible through existing service tax compliance mechanisms.</description>
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