12/28/2015

Circular No. 188/7/2015-ST

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Circulars/ Instructions

Circulars-2015
Circular No. 188/7/2015-ST

Departmental Officers

Dated the 16th November, 2015

Government Initiatives
F. No. 354/129/2015-TRU (Pt.)

Public Information

Government of India
Ministry of Finance

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Department of Revenue

Legal Affairs

(Tax Research Unit)

***

AAR/ D.G. Audit

Dated the 16th November, 2015.

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Principal Commissioners/Commissioners LTU/Central excise/Service Tax (Audit)
Madam/Sir,
Subject: Accounting code for payment of Swachh Bharat Cess - regarding.
Chapter VI of the Finance Act, 2015 has been brought into effect from 15th November, 2015 [notification Nos. 21/2015-ST, dated 6th
November, 2015 refers]. Swachh Bharat Cess is leviable on all taxable services, other than services which are fully exempt from Service
Tax or services which are otherwise not liable to Service Tax under section 66B of the Finance Act, 1994, at the rate of 0.5% [notification
No.22/2015-ST, dated 6th November, 2015 refers].
.
2
Accordingly, accounting codes have also been allotted by the Office of the Controller General of Accounts for the new Minor Head
506Swachh Bharat Cess
and new Sub-heads as under:
Swachh Bharat Cess
(Minor Head)

Tax Collection

Other Receipts
(Interest)

Penalties

Deduct Refunds

0044-00-506

00441493

00441494

00441496

00441495

3. All concerned are requested to acknowledge the receipt of this circular.

4. Trade Notice/ Public Notice to be issued. Wide publicity through local news media including vernacular press may be given. Hindi
version shall follow.
Yours faithfully,
(Abhishek Chandra Gupta)
Technical Officer (TRU)

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Last Updated on: 28-Dec-2015
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