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Swachh Bharat Cess

Latest Articles


Should Cess and Surcharge Be Permanent?

Custom Duty : Should Cess and Surcharge Be Permanent? Explore the history and purpose of Cess and its impact on taxes and duties....

July 2, 2022 3273 Views 1 comment Print

Budget 2022: Cess and surcharge not allowable as deduction

Income Tax : Clarification regarding treatment of cess and surcharge Section 40 of the Act specifies the amounts which shall not be deducted in...

February 1, 2022 5256 Views 0 comment Print

Refund of unutilized credit of EC, SHEC & KKC after reversal of credit

Goods and Services Tax : As GST sought to consolidate multiple taxes into one it was very essential to have transitional provisions to ensure that the tran...

June 2, 2021 14625 Views 0 comment Print

Budget 2021 – Chances of a COVID cess!

Income Tax : With Budget 2021 round the corner, there are discussions on what the FM has in store for the Taxpayers & one of the talks doin...

January 17, 2021 2271 Views 0 comment Print

Deduction of Health & Education Cess from Taxable Income

Income Tax : Interesting Income Tax Issues: Deduction of Health and Education Cess from Taxable Income : AY 2020-21 Background Sec. 40(a)(ii) ...

December 22, 2020 40842 Views 1 comment Print


Latest News


No proposal to mandate 30% of CSR spend for Swachh Bharat

Corporate Law : Press Information Bureau Government of India Ministry of Corporate Affairs 03-May-2016 17:48 IST CSR Spends on Swachh Bharat CESS ...

May 3, 2016 2941 Views 1 comment Print

CBEC Clarifications on Swachh Bharat Cess

Service Tax : Swachh Bharat Cess will come into effect from 15th November 2015, at the rate of 0.5% on all services, which are presently liable ...

November 12, 2015 22062 Views 1 comment Print

Budget 2015: Tax Measures Announced to Promote Swachh Bharat Initiatives and Public Health

Excise Duty : The Central Government will impose a Swachh Bharat Cess on all or certain taxable services at a rate of 2% from a date to be notif...

March 1, 2015 388 Views 0 comment Print


Latest Judiciary


Notification 41/2012-ST Covers Refund of Swachh Bharat & Krishi Kalyan Cess

Service Tax : CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of ...

November 2, 2023 552 Views 0 comment Print

Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded

Service Tax : CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and ...

June 30, 2022 4095 Views 0 comment Print

Cess allowable in computation of Income from Business or Profession

Income Tax : Overseas Polymers Private Limited Vs ACIT (ITAT Mumbai) Legislature in Sec. 40(a)(ii) has though provided that ‘any rate or ...

December 26, 2020 1323 Views 0 comment Print

ITC of Education Cess, SHEC & KKC cannot be claimed against GST: HC

Goods and Services Tax : Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited (Madras High Court) Whether the As...

October 16, 2020 15555 Views 0 comment Print

HC stays order related to Transition of Education & Krishi Cess in GST Regime

Goods and Services Tax : Assistant commissioner of CGST and Central excise  Vs. M/s Sutherland global services (Madras High Court) Madras High Court Divis...

January 24, 2020 3687 Views 0 comment Print


Latest Notifications


CBEC Revises Service Tax Return Form- ST-3

Service Tax : These rules may be called the Service Tax (Second Amendment) Rules, 2016. (a) in the Table “B1 FOR SERVICE PROVIDER”, after ...

March 8, 2016 11974 Views 0 comment Print

Reg. Swachh Bharat Cess on all taxable services

Service Tax : Notification No. 05/2016 Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994...

February 17, 2016 2522 Views 0 comment Print

Rebate of Swachh Bharat Cess paid on all services, used in providing services exported

Service Tax : Notification No. 03/2016-Service Tax - Seeks to amend notification No. 39/2012- ST, dated the 20th June, 2012 so as to provide for...

February 3, 2016 13619 Views 0 comment Print

Refund of Swachh Bharat Cess paid on specified services used in a SEZ

Service Tax : Notification No. 02/2016-Service Tax (ba) the SEZ Unit or the Developer shall be entitled to- i. refund of the Swachh Bharat Cess...

February 3, 2016 4774 Views 2 comments Print

Reg. Refund of service tax on services used beyond factory for export of goods

Service Tax : Notification No. 01/2016-Service Tax Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund ...

February 3, 2016 5009 Views 3 comments Print


Latest Posts in Swachh Bharat Cess

Notification 41/2012-ST Covers Refund of Swachh Bharat & Krishi Kalyan Cess

November 2, 2023 552 Views 0 comment Print

CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of goods. The said refund includes refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) too.

Should Cess and Surcharge Be Permanent?

July 2, 2022 3273 Views 1 comment Print

Should Cess and Surcharge Be Permanent? Explore the history and purpose of Cess and its impact on taxes and duties.

Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded

June 30, 2022 4095 Views 0 comment Print

CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and KKC

Budget 2022: Cess and surcharge not allowable as deduction

February 1, 2022 5256 Views 0 comment Print

Clarification regarding treatment of cess and surcharge Section 40 of the Act specifies the amounts which shall not be deducted in computing the income chargeable under the head “Profits and gains of business or profession”. Sub-clause (ii) of clause (a) of section 40 of the Act provides that any sum paid on account of any […]

Refund of unutilized credit of EC, SHEC & KKC after reversal of credit

June 2, 2021 14625 Views 0 comment Print

As GST sought to consolidate multiple taxes into one it was very essential to have transitional provisions to ensure that the transition to the GST regime is very smooth and hassle free and no ITC (input tax credit)/benefits earned in the existing regime are lost. The transition provisions can be categorized under three heads:

Budget 2021 – Chances of a COVID cess!

January 17, 2021 2271 Views 0 comment Print

With Budget 2021 round the corner, there are discussions on what the FM has in store for the Taxpayers & one of the talks doing rounds is a COVID-19 Cess. So let’s have a brief overview of what and how exactly this concept of Cess works – 📍 Article 270 of the Constitution of India […]

Cess allowable in computation of Income from Business or Profession

December 26, 2020 1323 Views 0 comment Print

Overseas Polymers Private Limited Vs ACIT (ITAT Mumbai) Legislature in Sec. 40(a)(ii) has though provided that ‘any rate or tax levied’ on ‘profits and gains of business or profession’ shall not be deducted in computing the income chargeable under the head ‘profits and gains of business or profession’, but then there was no reference to […]

Deduction of Health & Education Cess from Taxable Income

December 22, 2020 40842 Views 1 comment Print

Interesting Income Tax Issues: Deduction of Health and Education Cess from Taxable Income : AY 2020-21 Background Sec. 40(a)(ii)  of the Income –tax Act provides that  ‘any sum paid on account of any rate or tax levied on the profits or gains of any business or profession or assessed at a proportion of, or otherwise […]

Division Bench of Madras HC disallowed Cess transition into GST

October 22, 2020 3138 Views 0 comment Print

Whether the Respondent is entitled to carry forward the accumulated unutilized amount of EC, SHEC and KKC to be utilized against the output GST tax liability?

ITC of Education Cess, SHEC & KKC cannot be claimed against GST: HC

October 16, 2020 15555 Views 0 comment Print

Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited (Madras High Court) Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC), all jointly referred to as the “Cess” against the Output […]

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