Reverse charge mechanism applicable on Swachh Bharat Cess

[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  Dated-12^th November, 2015

NOTIFICATION No. 24/2015-Service Tax

G.S.R.….(E).—In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the  Central Government, being satisfied that it is necessary in the public interest so to do, hereby provides that notification No. 30/2012 – Service Tax, dated the 20^th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20^th June, 2012 shall be applicable for the purposes of Swachh Bharat Cess mutatis mutandis.

[F.No. 354/129/2015 – TRU]

(K. Kalimuthu)
Under Secretary to the Government of India