Government is about to add Rs 10,000 crore revenue in a full fiscal by levying Swachh Bharat Cess (SBC). Resources generated from the cess will be utilised for financing and promoting initiatives towards Swachh Bharat. As you all must be aware,  the government has  imposed SBC of 0.5 per cent on all services liable for service tax, effective November 15, 2015 to boost Sawcch Bharat Abhiyan.

What is Swachh Bahart Cess?

It is a Cess which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015,called Swachh Bharat Cess, as service tax on all the taxable services at the rate of 0.5% of the value of taxable service

About Swachh Bahrat Abhiyan:

• It is a national campaign by the Government of India.
• It covers 4,041 statutory cities and towns, to clean the streets, roads and infrastructure of the country.
• launched on 2 October 2014 at New Delhi.
• Mr. Modi said that the best memorial to Mahatma Gandhi would be to achieve a “Clean India” by 2019, his 150th birth anniversary.