Howmany types of bill have to pay swachh bharat cess charges

This query is : Resolved

SP SINGH (Querist)
Follow

25 December 2015 Dear All,

I want to know how many types of bill we have to pay swach bharat cess.
have to pay swachh bharat cess in Idea / BSNL Bills ??
Also suggest Material inward by transportation then what to do?? howmuch service Tax & Swachh bharat Cess have to be pay??

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
Follow

25 December 2015 Where ever service tax is applicable you also need to pay Swachh Bharat Cess.

Rate:

Service Tax is 14%
Swacch Bharat Cess 0.50%
So effective rate is 14.50%.

You can not take CENVAT credit of Swachh Bharat Cess.

For details check out FAQ on SBC from link given below:

https://www.caclubindia.com/share_files/faq-on-swach-bharat-cess-68557.asp