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Reverse Charge Mechanism Applicable for Swachh Bharat Cess :- CBEC

September 11, 2018

Reverse Charge Mechanism Applicable for Swachh Bharat Cess :- CBEC

NOTIFICATION

No. 24 /2015-Service Tax | 12th November, 2015

G.S.R.….(E).—In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby provides that notification No. 30/2012 – Service Tax, dated the 20^th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20^th June, 2012 shall be applicable for the purposes of Swachh Bharat Cess mutatis mutandis.