Swachh Bharat Cess is leviable on all taxable services, other than services which are fully exempt from Service Tax or services which are otherwise not liable to Service Tax under section 66B of the Finance Act, 1994, at the rate of 0.5% [notification No.22/2015-ST, dated 6th November, 2015 refers].
Accordingly, accounting codes have also been allotted by the Office of the Controller General of Accounts for the new Minor Head “506-Swachh Bharat Cess” and new Sub-heads as under:
|
Swachh Bharat Cess
(Minor Head) |
Tax Collection
|
Other Receipts
(Interest) |
Penalties
|
Deduct Refunds
|
|
0044-00-506
|
00441493
|
00441494
|
00441496
|
00441495
|