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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 3327 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 5322 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 14703 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 2286 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 41091 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 2947 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 22065 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 391 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 603 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 4257 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 1335 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 15633 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 3711 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 11977 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 2531 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 13637 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 4783 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 5030 Views 3 comments Print


Budget 2015: Clarifications regarding increase in Service Tax Rate

March 3, 2015 63514 Views 0 comment Print

Articles Clarifies Doubts Regarding Applicability of Revised Rate of Service Tax of 14% and Applicability of Swachh Bharat Cess, Educational Cess and SHE Cess on the New Service Tax Rate of 14%. Articles also clear the doubts regarding 16% Service Tax Rate after applicability of Swachh Bharat Cess on Taxable Services. Amid huge expectations and […]

Service Providers be ready to fulfill the Dream of Modi’s ‘Swachh Bharat’

March 1, 2015 2937 Views 0 comment Print

It is a regular practice of the government to follow tactics that are illusive and misleading. One of the tricks adopted by the government while increasing the rate of service tax is that during the Budget Speech, the Hon’ble Finance Minister announced increase in rate of service tax from 12.36% (inclusive of Education Cess and SHE Cess) to 14% (after exemption from Education Cess and SHE Cess).

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

March 1, 2015 391 Views 0 comment Print

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 notified. The Finance Minister Shri Arun Jaitley announced in his Budget Speech that the proceeds from this Cess would be utilized for Swachh Bharat initiatives. In a related development, the […]

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