{"id":613,"date":"2015-11-21T12:46:18","date_gmt":"2015-11-21T12:46:18","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=613"},"modified":"2021-12-27T16:05:14","modified_gmt":"2021-12-27T10:35:14","slug":"swachh-bharat-cess","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/swachh-bharat-cess\/","title":{"rendered":"SWACHH BHARAT CESS"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><\/h2>\n<figure id=\"attachment_9047\" aria-describedby=\"caption-attachment-9047\" style=\"width: 799px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/41.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-9047\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/41.png\" alt=\"www.carajput.com; Business Setup\" width=\"799\" height=\"394\" \/><\/a><figcaption id=\"caption-attachment-9047\" class=\"wp-caption-text\">www.carajput.com; Business Setup<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span style=\"color: #003366;\"><strong>SWACHH BHARAT CESS (SBS)@ .5% APPLICABLE W.E.F. 15TH NOVEMBER, 2015<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">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 \u2018Swachh Bharat Cess\u2019 (hereinafter referred to as \u2018SBC\u2019) @ 2% on the value of services. Today vide Notification No. 21\/2015-ST, Central Government appoints 15th November 2015 as the date of introduction of SBC. Central Government has also issued Notification No. 22\/2015-ST to exempt all taxable services from payment of SBC in excess of 0.5% of the value of services.<\/p>\n<p style=\"text-align: justify;\">Therefore w.e.f. 15th November 2015 \u2018Swachh Bharat Cess\u2019 @ 0.5% will apply on value of all taxable services or we can say w.e.f. 15th November 2015 effective rate of <a href=\"https:\/\/www.caindelhiindia.com\/blog\/recent-amendments-in-service-tax\/\">service tax<\/a> will be 14.5%.<\/p>\n<p style=\"text-align: justify;\">Here, it is pertinent to mention that SBC will not apply on non-taxable services and services which are exempt from service tax.<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact:\u00a0<a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2018Swachh Bharat Cess\u2019 (hereinafter referred to as \u2018SBC\u2019) @ 2% on the value of services. Today vide Notification No. 21\/2015-ST, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,172,4],"tags":[3511,3512,9038,2929],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/613"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=613"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/613\/revisions"}],"predecessor-version":[{"id":20509,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/613\/revisions\/20509"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}