Accounting code for payment of Swachh Bharat Cess

Home Forums Service Tax Accounting code for payment of Swachh Bharat Cess

This topic contains 0 replies, has 1 voice, and was last updated by  TaxIndiaUpdates In 3 years, 5 months ago.

  • Author
  • #5785

    Circular No. 188/7/2015-ST

    Dated the 16th November, 2015


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

    Government of India

    Ministry of Finance

    Department of Revenue

    (Tax Research Unit)


    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 6thNovember, 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 “506-Swachh Bharat Cess” and new Sub-heads as under:

    Swachh Bharat Cess
    (Minor Head)
    Tax Collection Other Receipts
    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)


    You May Like:


You must be logged in to reply to this topic.