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<h1>SBC Must Be Listed Separately on Invoices After Service Tax, Requires Independent Accounting and Payment.</h1> SBC must be mentioned separately on invoices, distinct from service tax. It should be charged, collected, and paid independently to the government, requiring separate accounting and payment under a specific code to be notified. SBC should appear as a different line item after service tax on invoices and be accounted for similarly to Education cesses.