Circular No. 188/7/2015-ST
Dated the 16th  November, 2015

F. No. 354/129/2015-TRU (Pt.)
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*** .

To
Principal Chief Commissioners of Customs and Central Excise(All)
Principal Chief Commissioners of Central Excise & Service Tax (All)
Principal Director Generals of Goods and Service Tax/System/CEI
Director General of Audit/Tax Payer Services,
Principal Commissioners/ Commissioners of Customs and Central Excise (All)
Principal Commissioners/Commissioners of Central Excise and Service Tax (All)
Principal Commissioners/Commissioners of Service Tax (All)
Principal Commissioners/Commissioners LTU/Central excise/Service Tax (Audit)

Madam/Sir,

Subject: Accounting code for payment of Swachh Bharat Cess – regarding.

Chapter VI of the Finance Act, 2015 has been brought into effect from 15th  November, 2015 [notification Nos. 21/2015-ST, dated 6th November, 2015 refers]. 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].

2.   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

3. All concerned are requested to acknowledge the receipt of this circular.

4.  Trade Notice/ Public Notice to be issued. Wide publicity through local news media including vernacular press may be given. Hindi version shall follow.

Yours faithfully,

(Abhishek Chandra Gupta)
Technical Officer (TRU)

More Under Service Tax

Posted Under

Category : Service Tax (3371)
Type : Circulars (7781) Notifications/Circulars (32016)

17 responses to “Accounting code for Swachh Bharat Cess payment”

  1. faizur says:

    my accounting code is 0441070 what is swachhbharat cess & Krish kalyan cess code

  2. Hemanth says:

    I want Cheque favoring for S B Cess payment

  3. N.K.Prajapati says:

    Plz advice us regarding payment of Swachh Bharat Cess @0.50% should be in the separate accounting head or combined Rate @14.50% in manpower code 00440060.

    awaited your reply Plz.

  4. G REMA DEVI says:

    WHEN OUR BANKERS TRIED TO PUT THE AMOUNT IN RESPECT OF SBC UNDER 0441493 THE SYSTEM DID NOT ACCEPT THE SAME AND SHOWED AN ERROR MESSAGE “MAJOR AND MINOR HEAD MISMATCH”. THEY AGAIN TRIED WITH THE MAJOR HEAD 506 BUT SILL NOT ABLED TO ENTER THE SAME IN THE ACCOUNT HEAD. HOW CAN THE PROBLEM BE SOLVED FOR NEXT MONTH? WHAT IS THE CORRECT FIELD IN THE ONLINE FORMAT TO ENTER THE ACCOUNT CODE FOR SBC AND WHERE TO ENTER THE MAJOR AND MINOR HEADS?
    A REPLY TO THIS WOULD BE HIGLY APPRECIATED.

    THANKS AND REGARDS

  5. Santosh Kumar Singh says:

    Sir, I say from BORDER SECURITY FORCE (BSF) employ and SBC service tax (0.5%) is required to be deposited which was received from Govt. Auction value. Hence, intimate where SBC service tax deposit in Imphal, Manipur

  6. Santosh Kumar Singh says:

    i wish to deposited SBC service tax in imphal, Manipur. please intimate address where service tax deposited.

  7. haran chandra raha says:

    advertisement agency service tax mejor head 00440013 , when gar7 challan fillup & deposited to bank ,then swachh bharat cess code seperately showing , please advise

  8. srinivas.k.k says:

    please let know the SBC CODE for payment

  9. Mahesh says:

    Sir, I paid service tax & SBC on various bills..Sir,which code I have to put in service Tax statement showing the paid bills details. please give code no.

  10. srinivas.k.k says:

    sir, Which code we have to make the payment of swachh bharath cess,please let me know.

  11. MUTHUSAMY MURUGESAN says:

    we are trying to pay swachh bharath cess through challan by using the code 00441493, but the bank officials are told that this code is not valid for payment of swachh bharath cess. PLS..suggest the sollution fo this

  12. j says:

    Will be Credit Utilised for Swachha Bharat Cess for Input Service against Swachha Bharat Cess payable for Output Service…?

    • VIPUL JAIN says:

      SBC is not integrated in the Cenvat Credit Chain. Therefore, credit of SBC cannot be availed. Further, SBC cannot be paid by utilizing credit of any other duty or tax.

  13. narendra waila says:

    I want to deposit swachha bharat cess deposit under mandap keeper head and property rent I want to swachha bharat cess code

  14. ramakrishna says:

    good information to us ,

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