swachh bharat cess effective date

“The government has decided to impose, with effect from November 15, 2015, a Swachh Bharat cess at the rate of 0.5 per cent on all services, which are presently liable to service tax,” an official statement said.

The cess will be levied from November 15, taking the service tax rate from the current 14 per cent to 14.5 per cent and is likely to garner additional amount of about Rs 4,000 crore during the remainder of the current fiscal.