{"id":52481,"date":"2016-06-22T09:56:09","date_gmt":"2016-06-22T04:26:09","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=52481"},"modified":"2016-06-28T17:44:16","modified_gmt":"2016-06-28T12:14:16","slug":"host-of-notifications-issued-for-the-purpose-of-implementing-krishi-kalyan-cess","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/22\/host-of-notifications-issued-for-the-purpose-of-implementing-krishi-kalyan-cess\/","title":{"rendered":"Host of notifications issued for the purpose of implementing Krishi Kalyan Cess"},"content":{"rendered":"

The Central Government has issued a host of notifications for the purpose of implementing KKC. The notifications, inter-alia prescribe as follows:<\/p>\n

    \n
  1. KKC will be levied on the value of taxable services @ 0.5%. Effective rate of service tax enhanced from 14.5 % to 15 %.<\/li>\n
  2. KKC will be exempted only to those services which are fully exempted under Finance Act, 1994. In \u00a0respect to those taxable services where abatement is specified, KKC will be proportionately levied.<\/li>\n
  3. KKC will be exempt by way of refund or rebate under the relevant service tax notification on (i) services exported out of India or (ii) services provided to a unit in a Special Economic Zone (SEZ).<\/li>\n
  4. Provisions of reverse charge shall be applicable mutatis mutandis to KKC as well.<\/li>\n<\/ol>\n

    [Ref: Notification No. 27-31\/2016-ST all dated 26 May, 2016]<\/p>\n

    Note by Khaitan & Co, Advocates since 1911. For more information contact <\/strong>editors@khaitanco.com<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    The Central Government has issued a host of notifications for the purpose of implementing KKC. The notifications, inter-alia prescribe as follows: KKC <\/p>\n","protected":false},"author":3,"featured_media":52491,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[7122],"class_list":["post-52481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-krishi-kalayan-cess"],"yoast_head":"\nHost of notifications issued for the purpose of implementing Krishi Kalyan Cess | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/22\/host-of-notifications-issued-for-the-purpose-of-implementing-krishi-kalyan-cess\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Host of notifications issued for the purpose of implementing Krishi Kalyan Cess\" \/>\n<meta property=\"og:description\" content=\"The Central Government has issued a host of notifications for the purpose of implementing KKC. 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Swachh Bharat Cess at the rate of 0.5% will translate into a tax of 50 paisa only on\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":313948,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/02\/13\/lks-attorneys-exemption-from-cess-controversy-and-analysis\/","url_meta":{"origin":52481,"position":2},"title":"Exemption from Cess-Controversy and Analysis","author":"Bhumika Indulia","date":"February 13, 2024","format":false,"excerpt":"By Manish Jain\u2020, Ambarish Pandey\u2020\u2020 and Shruti Khanna\u2020\u2020\u2020 Cite as: 2024 SCC OnLine Blog Exp 15","rel":"","context":"In "Experts Corner"","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Cess Controversy","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Cess-Controversy.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Cess-Controversy.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Cess-Controversy.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Cess-Controversy.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":325030,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/24\/cestat-sets-aside-order-demanding-service-tax-on-interest-earned-on-overdraft-and-cash-credit-facilities\/","url_meta":{"origin":52481,"position":3},"title":"\u2018Withholding exemption and demanding service tax was grossly illegal\u2019; CESTAT sets aside order demanding service tax on interest earned on Overdraft and Cash Credit facilities","author":"Arushi","date":"June 24, 2024","format":false,"excerpt":"The Tribunal noted that Rule 4A (1)(i) of Service Tax Rules, 1994 requires disclosure of service tax payable on the value of service provided, thus, it cannot include exempted services. 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In respect of motor vehicles, the maximum rate, at which Goods and Service Tax Compensation Cess may be collected, is 15%.\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":264779,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/31\/cbic-notifies-a-list-of-deposits-which-will-be-exempted-from-june-01-2022\/","url_meta":{"origin":52481,"position":5},"title":"CBIC notifies a list of deposits which will be exempted from June 01, 2022","author":"Bhumika Indulia","date":"March 31, 2022","format":false,"excerpt":"The Central Board of Indirect Taxes and Customs notifies a list of deposits which will be exempted from June 01, 2022.\u00a0 They are as follows: Deposits with respect to goods imported or exported in customs stations where customs automated system is not in place Deposits with respect to accompanied baggage\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBIC","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-122.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/52481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=52481"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/52481\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/52491"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=52481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=52481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=52481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}