SWACHH BHARAT CESS
SWACHH BHARAT CESS (SBS)@ .5% APPLICABLE W.E.F. 15TH NOVEMBER, 2015 With an intent to make a move towards environment protection, Honorable Finance Minister in Finance Bill, 2015, vide clause 117 of Chapter VI, has proposed ‘Swachh Bharat Cess’ (hereinafter referred to as ‘SBC’) @ 2% on the value of services. Today vide Notification No. 21/2015-ST, …