Restriction on availment of Input Tax Credit (ITC) w.e.f Oct 2019

The CBDT vide its Notification No 49/2019 has inserted a new rule – Rule 36(4) in Central Goods and Services Tax Rules,2017.

The New Rule is as follows :-

“ (4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37. ”

Earlier Position of availment of ITC (before introduction of this Rule)

The Input tax Credit (ITC) on inward supplies were provisionally allowed to be claimed irrespective of the fact whether the supplier has uploaded and paid the taxes on those supplies.

(i.e.,) You can claim the Input Tax Credit (ITC) even if your supplier has not filed his GST Returns showing supplies to you and paid the taxes on the same. You got some time to check and follow up with your supplier to make him declare the invoice relating to you.

Present Position after introduction of this New Rule 36(4)

The Input Tax credit which is appearing in your GSTR 2A (Invoices uploaded by your supplier) only can be claimed in your GSTR 3B as Input Tax credit.

In respect of Invoices /Supplies received by you, but the same is not appearning in GSTR 2A (Invoices not uploaded by your supplier), you can claim ITC only to the extent of 20% on Invoices uploaded by the suppliers.

CaseITC as per Books (Rs.)ITC as per GSTR 2A (Rs.)ITC that can be availed in GSTR 3B(Rs.)
110,00,0006,00,0007,20,000 (6L as appearing in GSTR 2A + Rs. 1.2L -20% of 6 L)
210,00,0007,00,0008,40,000 (7 L as appearing in GSTR 2A + Rs. 1.4L – 20% of 7L)
310,00,0008,50,00010,00,000 (8.5 L + 1.5L (1.7L which is 20% of 8.5 Lakhs restricted to 1.5L since total ITC is 10 Lakhs)

Note :-  To claim the entire ITC of Rs. 10 Lakhs, the minimum amount that should have been uploaded by your supplier should be Rs. 8.33 Lakhs (10 Lakhs / 1.2)

Other Important Points to be Noted

  • This restriction is applicable only in respect of Invoices,Debit-notes, which are required to be uploaded by the suppliers.
  • Full ITC can be availed in respect of IGST on Imports, RCM & Credit received from ISD (Input Service Distributors)
  • The other eligible conditions for claim of ITC should be taken care to claim the ITC.
  • The new restriction u/s. 36(4) will be applicable only in respect of invoices/debit Notes on which credit is availed after 9th Oct 2019.
  • For calculating the 20% eligibility, only eligible ITC to be taken. For example, Blocked credits under section 17(5) should not be considered for calculating 20% of the eligible credit available.
  • Credit Matching is a continuous exercise & GSTR 2A is a cumulative or year-to-date document. Ensure that this credit matching exercise is carried for the cumulative value of credits appearing in GSTR 2A after excluding credits that have already been taken up to the previous month.
  • If you are purchasing from a SME dealer (with Turnover less than 1.5 Crores), since he files his GSTR 1 on Quarterly basis, you have to wait till the quarter end to avail your ITC from such supplies. If your major portion of your purchases is from SMEs, you stand to loose because of this provision.
  • On the other hand, if you are a supplier to Large corporate houses & if you are a SME taxpayer, the Large corporate houses may prefer purchasing from dealers making monthly returns.(or) They may restrict payment of your invoice amount only to the taxable value portion of the Invoice ( and not the GST amount) which may lead to working capital problems for the SME suppliers.
  • This is like a curtain raiser for the proposed new GST Returns which are going to be applicable w.e.f 1st Apr 2020 wherein you will be allowed to claim credit only if it is uploaded by the suppliers.(Subject to option of adding missing invoices)

The following notifications are appended herewith :

  • Notification No 49/2019 – Central Tax dtd 9th Oct 2019
  • Circular No 123/42/2019-GST dtd 11th Nov 2019

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Clarification on GST exemption to Maritime Courses

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India

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Salient features of the Latest GST Notification Nos from 44-49/2019 dtd 9th Oct 2019

  • As per GST Council decision, it was decided to continue with the existing system of filing GSTR 3B till March 2020. Notification 44/2019 prescribes the due dates for filing GSTR 3B Returns for the period from Oct’2019 to Mar’2020. GSTR 3B for these months shall be furnished on or before 20th of the month succeeding such month. The tax,penalty,Interest , if applicable shall be paid before filing the return.


  • As per Notification No 45/2019, in respect of tax payers whose aggregate turnover is less than 1.50 Crores shall file GSTR 1 return on quarterly basis, as follows :-
    • For the Quarter Oct-Dec 2019 – On or before 31st Jan 2020
    • For the Quarter Jan-Mar 2020 – On or before 30th April 2020 


  • As per Notification No 46/2019, in respect of tax payers whose aggregate turnover is more than 1.50 crores shall file GSTR 1 on a monthly basis , for the period Oct’19 to Mar’20 on or before 11th of the succeeding month.


  • As per the GST council decision, tax payers with aggregate turnover of less than 2 crores can file the Annual Return optionally. Notification No 47/2019 has notified that in respect of those taxpayers, if the Annual return (for 2017-18 & 2018-19) is not filed on or before due date, the same is deemed to be filed on or before the due date.


In our view, In the absence of clarity and to avoid future complications (Department Audt/Assessment), we suggest that the Annual return for 2017-18 & 2018-19 shall be filed voluntarily, even though it is not mandatory.


  • To put an end to the problem of unmatched Input Tax credits, it has been proposed that the GST Credit shall be claimed as per the invoices uploaded by the suppliers. If you are claiming those credit even if it is not uploaded by your supplier, the difference cannot exceed 20% of the Total of the invoices uploaded.

Effectively, you can claim Input Tax Credit only if it appears in GSTR-2A. In case if you are claiming in excess of the credits appearing in GSTR 2A, the same cannot exceed 20% of the credits as appearning in GSTR 2A


  • GSTR 3B has been notified as a Return , RETROSPECTIVELY. (i.e.,) w.e.f. 1st July 2017. Hence GSTR 3B is also considered as return now. In a recent Gujarat High Court case (AAP & Co.,) judgement was given with a decision that GSTR 3B is not a return and hence a view was taken that Input Tax Credit can be claimed at the time of filing the Annual return even though the statutory deadline has expired. Now, with this retrospective amendment, the application of the judgement stands nullified


  • A new Form DRC-01A has been notified for intimation by the tax authority regarding the tax,penalty,interest etc., A reply to this intimation shall be filed by the taxpayers in Form DRC-01A Part B. The Voluntary payment of taxes shall continue to be paid by using DRC-03.

The relevant notifications are attached herewith.

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New Corporate Income tax rate 22%- Should Proprietory/Partnership/LLP consider to convert themselves?

The announcement of the finance minister regarding the reduction of rate of Income-tax in respect of Domestic Companies to 22% has created lot of interest amongst all entrepreneurs to go into corporate form of business considering the tax benefits. The below table is a comparison of tax liability for various types of Organisations for different types of Income :-

Net IncomeIndividual
-Income-tax at New rates

Note :-

The turnover is assumed to be less than 400 Crores

The income as specified here for Individuals is after considering the 80C,80D and other eligible deductions.

The above table shows the tax payable by various types of organisations for different income levels. But wait, please consider the following also before taking a decision on moving to Corporate form of organisation (Domestic companies) :-


Profit withdrawl from Business

In case of Proprietorship/Partnership/LLP firm, withdrawl of Profits from the business is easy. Just write a Cheque/Transfer the funds. But in case of domestic company, its not easy like that and also involves additional cost. If you want to withdraw as a Director Remuneration, TDS as applicable has to be deducted and declared as Income in your personal hands. On the other hand, if you want to take the profits as Dividends, Dividend Distribution tax (around 18%) has to be paid and also dividend is taxable in personal hands if it exceeds Rs. 10 Lakhs.


Withdrawl of money as a Temporary/Long term Loan

In respect of Proprietorship/Partnership firms, there is no restriction in Proprietor/Partner taking a loan from the firm. Its very simple. But when it is a Corporate entity, Directors / their relatives /interested people cannot take loan from the Company.


Borrowing of Money required for the Company from outsiders

If the business is in need of funds, the Proprietors/partnership firms can borrow amount either temporarily or for a long term from the outsiders/friends. But in case of Corporate entities, borrowing from outsiders if not allowed. The directors/relatives of directors/Shareholders can lend to the company but with some restrictions on the same.


Privacy of Financial Information

In case of Proprietorship/Partnership firm (Not LLPs) , your financial statements (Balance sheet/ Profit & Loss account, Share holder/director information) are a private one. Unless approved/provided by the Proprietors/Partners, it will not be available to public/outsiders. But in case of corporate entities, your financial statements and other information will be available in the Public portal , which will be accessible by all without any control from your side.


Borrowing/Lending within Group companies

If you have more than one business entity, borrowing/lending between the entities is very easy and no major restriction is imposed on the same, if it is either Proprietorship or Partnership firm. But in case of a corporate entity, lending to other group companies Inter corporate loans is subject to restrictions , conditions and Compliance.


Meetings and Documentation

In case of Corporate entities, you need to conduct Annual General Meetings and Board meetings at periodic intervals. The proceedings in the meeting are to be maintained in a Minutes book mandatorily. In case of Proprietorship/Partnership firms, there is no such requirement.


Ease of Changes in organisation

There might be situations where you may change your main place of business (registered office) or change your partners or change in the profit sharing ratio or increase your Capital in your company, etc…,. In case of Proprietorship/Partnership firms, these are very easy and does not require any approval. But in case of corporate entities, all the changes require approval from Registrar of Companies and involves compliance cost for the same.


Basic Exemption & Differential tax slabs

In respect of Proprietorship firms, the Income is chargeable @ 5%,20% or 30% as applicable with basic exemption. The final effective rate in case of Proprietorship firms (say Income upto Rs.23 Lakhs) may be beneficial compared to Fixed Corporate tax rates.


Audit of accounts

In case of Proprietorship/Partnership firms, only if your turnover exceeds certain limit, you are required to get your books of accounts audited. But in case of corporate entities, irrespective of your turnover, you need to get your books of accounts audited every year.


Additional Compliances

In case of Corporate companies, some of the additional compliances to be done on a regular basis are :-

  • Annual return filing with ROC
  • Financial statements filing with ROC
  • DIR KYC Compliance – KYC for directors
  • TDS applicability irrespective of your Turnover/Income
  • Digital signature for directors
  • Certification/Report from professionals like CA/CS

These compliances will involve time & additional cost.


Cost of Compliance

In case of Proprietorship/Partnership firms, the cost of Compliance is very less compared to Corporate entities, where cost of Compliance is relatively high. Cost of compliance includes, filing fees, Interest/Penalties, Professional fees for compliance , etc.,

The corporate form of entity comes with a lower taxation compared to others but with the above

restrictions/requirements. If you can skilfully navigate through these hardships, the destination (Lower tax rate) is enjoyable.

Exemption from Aaadhaar – PAN Linking

The Income-tax Department had recently made linking of Aadhaar & PAN madatory for assessees. A facility for the same was also introduced in the income tax efiling website

Now the Income-tax Department vide its Notification No S O 1513(E) dtd 11th May 2017 has exempted the following assessees :-

  1. Persons residing in the States of Assam, Jammu and Kashmir and Meghalaya;
  2. A person who is a non-resident as per the Income-tax Act, 1961;
  3. persons of the age of eighty years or more at any time during the previous year;
  4. a person who is not a citizen of India.

The relevant notification is attached below :-

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Updated Know Your Customer (KYC) guidelines issued by RBI

Know Your Customer Guidelines

(Updated up to September 02, 2016)

(This is a summarised and simplified version of the Reserve Bank of India’s Know Your Customer guidelines.)

Q1. What is KYC? Why is it required?

Response: KYC means “Know Your Customer”. It is a process by which banks obtain information about the identity and address of the customers. This process helps to ensure that banks’ services are not misused. The KYC procedure is to be completed by the banks while opening accounts. Banks are also required to periodically update their customers’ KYC details.

Q2. What are the KYC requirements for opening a bank account?

Response: To open a bank account, one needs to submit a ‘proof of identity and proof of address’ together with a recent photograph.

Q3. What are the documents to be given as ‘proof of identity’ and ‘proof of address’?

Response: The Government of India has notified six documents as ‘Officially Valid Documents’ (OVDs) for the purpose of producing proof of identity. These six documents are Passport, Driving Licence, Voters’ Identity Card, PAN Card, Aadhaar Card issued by UIDAI and NREGA Job Card. You need to submit any one of these documents as proof of identity. If these documents also contain your address details, then it would also be accepted as ‘proof of address’. If the document submitted by you for proof of identity does not contain address details, then you will have to submit another officially valid document which contains address details.

Q4. If I do not have any of the documents listed above to show my ‘proof of identity’, can I still open a bank account?

Response: Yes. You can still open a bank account known as ‘Small Account’ by submitting your recent photograph and putting your signature or thumb impression in the presence of the bank official.

Q5. Is there any difference between such ‘small accounts’ and other accounts

Response: Yes. The ‘Small Accounts’ have certain limitations such as:

  • balance in such accounts at any point of time should not exceed Rs.50,000
  • total credits in one year should not exceed Rs.1,00,000
  • total withdrawal and transfers in a month should not exceed Rs.10,000
  • Foreign remittances cannot be credited to such accounts.

Such accounts remain operational initially for a period of twelve months and thereafter, for a further period of twelve months if the holder of such an account provides evidence to the bank of having applied for any of the officially valid documents within twelve months of the opening of such account.

Q6. Would it be possible, if I do not have any of the officially valid documents, to have a bank account, which is not subjected to any limitations as in the case of ‘small accounts’?

Response: A normal account can be opened by submitting a copy of any one of the following documents as Proof of Identity (PoI):

(i) Identity card with person’s photograph issued by Central/State Government Departments, Statutory/Regulatory Authorities, Public Sector Undertakings, Scheduled Commercial Banks, and Public Financial Institutions;


(ii) letter issued by a gazetted officer, with a duly attested photograph of the person.

For Proof of Address (PoA), you may submit the following documents:

  1. Utility bill, which is not more than two months old, of any service provider (electricity, telephone, post-paid mobile phone, piped gas, water bill);
  2. Property or Municipal Tax receipt;
  3. Bank account or Post Office savings bank account statement;
  4. Pension or family Pension Payment Orders (PPOs) issued to retired employees by Government Departments or Public Sector Undertakings, if they contain the address;
  5. Letter of allotment of accommodation from employer issued by State or Central Government departments, statutory or regulatory bodies, public sector undertakings, scheduled commercial banks, financial institutions and listed companies. Similarly, leave and license agreements with such employers allotting official accommodation; and
  6. Documents issued by Government departments of foreign jurisdictions or letter issued by Foreign Embassy or Mission in India.

This, however, is not a general rule and it is left to the judgement of the banks to decide whether this simplified procedure can be adopted in respect of any customer.

Q7. If my name has been changed and I do not have any OVD in the new name, how can I open an account?

Response: A copy of the marriage certificate issued by the State Government or Gazette notification indicating change in name together with a certified copy of the ‘Officially Valid Documents’ in the prior name of the person is to be furnished for opening of account in cases of persons who change their names on account of marriage or otherwise.

Q8. Are banks required to categorise their customers based on risk assessment?

Response: Yes, banks are required to classify their customers into ‘low’, ‘medium’ and ‘high’ risk categories depending on their AML risk assessment.

Q9. Do banks inform customers about this risk categorisation?

Response: No

Q10. If I refuse to provide requested documents for KYC to my bank for opening an account, what may be the result?

Response: If you do not provide the required documents for KYC, the bank will not be able to open your account.

Q11. Can I open a bank account with only an Aadhaar card?

Response: Yes, Aadhaar card is accepted as a proof of both identity and address.

Q12. Is it compulsory to furnish Aadhaar Card for opening an account?

Response: No. you may furnish Aadhaar card or any of the other five OVDs for opening an account.

Q13. What is e-KYC? How does e-KYC work?

Response: e-KYC refers to electronic KYC.

e-KYC is possible only for those who have Aadhaar numbers. While using e-KYC service, you have to authorise the Unique Identification Authority of India (UIDAI), by explicit consent, to release your identity/address through biometric authentication to the bank branches/business correspondent (BC). The UIDAI then transfers your data comprising your name, age, gender, and photograph electronically to the bank. Information thus provided through e-KYC process is permitted to be treated as an ‘Officially Valid Document’ under PML Rules and is a valid process for KYC verification.

Q14. Is introduction necessary while opening a bank account?

Response: No, introduction is not required.

Q15. If I am staying in Chennai but if my proof of address shows my address of New Delhi, can I still open an account in Chennai?

Response: Yes. You can open a bank account in Chennai even if the address in the “Officially Valid Document” is that of New Delhi and you do not have a proof of address for your Chennai address. In such case, you can submit the officially valid document having your New Delhi address, together with a declaration about your Chennai address for communication purposes.

Q16. Can I transfer my existing bank account from one place to another? Do I need to undergo full KYC again?

Response: It is possible to transfer an account from one branch to another branch of the same bank. There is no need to undergo KYC exercise again for such transfer. However, if there is a change of address, then you will have to submit a declaration about the current address. If the address appearing in the ‘Officially Valid Documents’ (OVDs) submitted for proof of address is no longer your valid address (i.e. neither your permanent address nor your current address), you need to get an Officially Valid Document for Proof of Address containing the current or the permanent address and furnish the same within six months. In case of opening an account in another bank, however, you will have to undergo KYC exercise afresh.

Q17. Do I have to furnish KYC documents for each account I open in a bank even though I have furnished the documents of proof of identity and address?

Response: No, if you have opened a KYC compliant account with a bank, other than a ‘small account’, then for opening another account with the same bank, furnishing of documents is not necessary.

Q18. For which banking transactions do I need to quote my PAN number?

Response: PAN number needs to be quoted for transactions such as account opening, transactions above Rs.50,000 (whether in cash or non-cash), etc. A full list of transactions where PAN number needs to be quoted can be accessed from website of Income Tax Department at the following URL:

Q19. Whether KYC is applicable for Credit/Debit cards?

Response: Yes. KYC exercise is necessary for Credit/ Smart Cards and also in respect of add-on/ supplementary cards. Since debit cards are issued only to account holders and accounts are opened only after the KYC procedure is completed, there is no need for separate KYC for issuing debit card.

Q20. I do not have a bank account. But I need to make a remittance. Is KYC applicable to me?

Response: Yes. KYC exercise needs to be done for all those who want to make domestic remittances of Rs. 50,000 and above and all foreign remittances.

Q21. Can I purchase a Demand Draft/Payment Order/Travellers Cheque against cash?

Response: Yes, Demand Draft/Payment Order/Travellers Cheques for below Rs.50,000/- can be purchased against cash and such instruments for Rs. 50000/- and above can be issued only by way of debiting the customer’s account or against cheques.

Q22. Do I need to submit KYC documents to the bank while purchasing third party products (like insurance or mutual fund products) from banks?

Response: Yes, all customers who do not have accounts with the bank (known as walk-in customers) have to produce proof of identity and address while purchasing third party products from banks if the transaction is for Rs.50,000 and above. KYC exercise will not be necessary for bank’s own customers for purchasing third party products. However, instructions to make payment by debit to customers’ accounts or against cheques for remittance of funds/issue of travellers’ cheques, sale of gold/silver/platinum and the requirement of quoting PAN number for transactions of Rs.50,000 and above will be applicable to purchase of third party products from bank by its customers as also to walk-in customers.

Q23. My KYC was completed when I opened the account. Why does my bank insist on doing KYC again?

Response: Banks are required to periodically update KYC records. This is a part of their ongoing due diligence on bank accounts. The periodicity of such updation varies from account to account depending on its risk categorisation by the bank. Periodic updation of records also helps prevent frauds in customer accounts.

Q24. What are the rules regarding periodic updation of KYC?

Response: Different periodicities have been prescribed for updation of KYC records depending on the risk perception of the bank. KYC is required to be done at least once in two years for high risk customers, once in eight years for medium risk customers and once in ten years for low risk customers. This exercise would involve all formalities for KYC normally taken at the time of opening the account.

While periodic updation of KYC has to be carried out in respect of customer categorised as ‘low risk’ also, if there is no change in status with respect to the identity (change in name, etc.) and/or address of such customers the banks may ask such customers to submit only a self-certification about ‘no-change in status’ at the time of periodic updation. Banks may not ask such customers to submit copies of ‘Officially Valid Documents’ for periodic updation.

In case of change of address of such ‘low risk’ customers, they could merely forward a certified copy of the document (proof of address) by mail/post, etc. Physical presence of such low risk customer is not required at the time of periodic updation.

Customers who are minors have to submit fresh photograph on becoming major.

Q25. What if I do not provide the KYC documents at the time of periodic updation?

Response: If you do not provide your KYC documents at the time of periodic updation, bank has the option to close your account. Before closing the account, the bank may, however, impose ‘partial freezing’ (i.e. initially allowing all credits and disallowing all debits while giving an option to you to close the account and take your money back). Later, even credits also would not be allowed. The ‘partial freezing’ however, would be exercised by the bank after giving you due notice.

Q26. How is partial freezing imposed?

Response: Partial freezing is imposed in the following ways:

  • Banks have to give due notice of three months initially to the customers before exercising the option of ‘partial freezing’.
  • After that a reminder for further period of three months will be issued.
  • Thereafter, banks shall impose ‘partial freezing’ by allowing all credits and disallowing all debits with the freedom to close the accounts.
  • If the accounts are still KYC non-compliant after six months of imposing initial ‘partial freezing’ banks shall disallow all debits and credits from/to the accounts, classifying them inoperative.

Meanwhile, the account holders can revive accounts by submitting the KYC documents.

Source :-

Due date for payment of Central Excise Duty & Service Tax (only for Tamilnadu) also extended

The Central Board of Excise and Customs vide its press release dtd 5th Dec 2015 has extended the due date for payment of Central Excise duty & Service tax for the month of Nov 2015, to 20th December 2015. This will be applicable in respect of Central Excise and Service Tax assessees in the State of Tamilnadu.

Apart from the above, the due date for filing the Central Excise return for the month of Nov 2015 has also been extended upto 31st December 2015.

The relevant press release of the CBEC is reproduced below:-

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Swachh Bharat Cess (SBC) effective from today (15th Nov 2015)

Swachh Bharat Cess (SBC) is effective from today (Nov 15, 2015).

Please Note the following :-

  1. SBC to be shown and charged Separately in the Service Invoice.
  2. Service Tax will be @ 14% & SBC  will @ 0.5%. Both needs to be shown separately in the Invoice. Do not show the Service Tax as 14.5%.
  3. As of now, there is no amendment passed in the CENVAT Credit rules. Hence, SBC Cannot be taken credit for payment of Service tax using CENVAT Credit.
  4. The Accounting Codes Notified are are follows in respect of SBC

i) Swacch Bharat Cess  – 0044-00-506 (Minor Head)

ii) Tax Collection – 00441493

iii) Other Receipts – 00441494

iv) Penalties – 00441496


New Levy – Swacch Bharat Cess @ 0.5%

As per the Budget Proposals, Swacch Bharat Cess is leviable on Value of Services from the date of notification.

The Central Government vide its Notification No 22/2015 dtd 6th Nov 2015 has notified that Swacch Bharat cess will be leviable on taxable value of all services @ 0.5%.

This is w.e.f 15.11.2015.

It has to be noted that unlike the earlier cess (ie.,) Educational Cess & Secondary Higher Educational Cess , which were leviable on Service Tax, Swacch Bharat Cess is leviable on Value of Taxable Services.

Hence effectively, the Service Tax Payable on Services w.e.f. 15th Nov 2015 will be 14.5%

The relevant notification is reproduced below :-



New Delhi, the 6th November, 2015


Notification No. 22/2015-Service Tax

G.S.R. —(E).- In exercise of the powers conferred by sub-section (1) of section 93 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 exempts all taxable services from payment of such amount of the Swachh Bharat Cess leviable under sub-section (2) of section 119 of the said Act, which is in excess of Swachh Bharat Cess calculated at the rate of 0.5 percent. of the value of taxable services:

Provided that Swachh Bharat Cess shall not be leviable on services which are exempt from service tax by a notification issued under sub-section (1) of section 93 of the Finance Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994.

This notification shall come into force from the 15th day of November, 2015.

 [F.No. 354/129/2015 – TRU]


(K. Kalimuthu)
Under Secretary to the Government of India