Sbc

239 views 2 replies
what is the rule to followed as per point of taxation rules for swach bharat cess.?
Replies (2)

As per FAQs on SBC published by CBEC, Rule 5 of POT Rules is applicable for SBC.

However Since Rule 5 applicable when the services being taxed for the first time. In the instant case since the services are already being taxed, only the effective rate of service tax is getting changed. Accordingly Rule 4 would be more appropriate.

Rule 5 of POT rules, 2011


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register