TIOL-DDT 2726 · Tuesday, 17 November 2015 · story 5 of 8

Swachh Bharat Cess - Determination of Taxability

CHAUHAN Anand Narayanbhai has sent us this:

For determination of taxability of SBC w.e.f. 15-11-2015, we are required to check Rule 5 of Point of Taxation Rules for regular services and Rule 7 for Services under RCM. For ease of understanding the same has been captured in a chart which will found to be useful.

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