Govt notifies date of applicability of Swachh Bharat Cess

Article by CA Bimal Jain-Swachh Bharat Cess @ 0.5% on value of all taxable services levied from November 15, 2015

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE) 

New Delhi, the 6^th November, 2015

Notification No. 21/2015-Service Tax

G.S.R. —(E).- In exercise of the powers conferred by sub-section (1) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government hereby appoints the 15^th  day of November, 2015 as the date with effect from which the provisions of Chapter VI of the said Act, shall come into force.

 [F.No. 354/129/2015 – TRU]

(K Kalimuthu)
Under Secretary to the Government of India