Swacch Bharat Cess of 0.5% wef 15th November 2015 The Swacch Bharat Cess was announced in the Budget 2015. However it was not made effective / applicable at that time. The Budget 2015 (Finance Act, 2015) provided for the levy and collection of the Swacch Bharat Cess at a rate not exceeding 2%. The government … Continue reading Swacch Bharat Cess – Service Tax wef 15 November 2015