https://www.taxtmi.com/forum/issue?id=110791 Applicability of Swachh Bharat Cess depends on timing of payment and invoice relative to the levy date: cess applies when payment and invoice occur after the levy; it does not apply where payment and invoice both precede the levy. A limited post-levy invoice issuance window preserves non applicability if payment was received before the levy; issuance beyond that window renders the cess chargeable. For reverse charge, date of payment governs and post-levy payments attract the cess. en-us Sat, 13 Aug 2016 10:54:41 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110791 Applicability of Swachh Bharat Cess depends on timing of payment and invoice relative to the levy date: cess applies when payment and invoice occur after the levy; it does not apply where payment and invoice both precede the levy. A limited post-levy invoice issuance window preserves non applicability if payment was received before the levy; issuance beyond that window renders the cess chargeable. For reverse charge, date of payment governs and post-levy payments attract the cess. Discussion-Forum Service Tax Sat, 13 Aug 2016 10:54:41 +0530 https://www.taxtmi.com/forum/issue?id=110791