INTERVIEW QUESTIONS TAX SWACHH BHARAT CESS DETAILS

Question: What is Swachh Bharat Cess (SBC)?

Answer: Swachh Bharat Cess (SBC) is tax in addition to Service Tax which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015,called “Swachh Bharat Cess”, as service tax on all the taxable services at the rate of 0.5% of the value of taxable service. SBC has been imposed for the purposes of financing and promoting Swachh Bharat initiatives by government. (Refer official Swachh Bharat Cess Notification No.21/2015-Service Tax, dated 6th November, 2015).

Swachh Bharat Cess (SBC) is tax in addition to Service Tax which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015,called “Swachh Bharat Cess”, as service tax on all the taxable services at the rate of 0.5% of the value of taxable service. SBC has been imposed for the purposes of financing and promoting Swachh Bharat initiatives by government. (Refer official Swachh Bharat Cess Notification No.21/2015-Service Tax, dated 6th November, 2015). Source: CoolInterview.com

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