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Swachh barath cess

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26 March 2016 if oct15 transportation bill was booked in the month of dec2015. in this case swachh barath cess applicable or not
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
26 March 2016 Booking date is not relevant for payment of SBC it is only the invoice date relevant.
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Hari Krishna

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Hari Krishna (Querist)
26 March 2016 thank you sir
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Suresh Ramaswamy

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Suresh Ramaswamy (Expert)
28 March 2016 Invoices issued before 15th Nov 2015 - on which no SB Cess was levied have to be paid off by 29th November 2015, else SB Cess would be levied in case of Reverse Charges paid after that date irrespective of the date of invoice.

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