The Government of India on 06-11-2015, decided to impose a Swachh Bharat Cess at the rate of 0.5% on all services, which are presently liable to service tax, with effect from 15-11-2015. Swachh Bharat Cess at the rate of 0.5% will translate into a tax of 50 paisa only on every one hundred rupees worth of taxable services. The proceeds from this Cess will be exclusively used for Swachh Bharat initiatives.
-Ministry of Finance
