Krishi Kalyan Cess Not Leviable if POT of Service Fall on or before 31-05-2016

CBEC vide Notification No. 35/2016-Service Tax dated June 23, 2016 has clarified that Krishi Kalyan Cess Not Leviable if Point of Taxation of Service fall on or before 31-05-2016. Meaning thereby taxable services with respect to which the invoice for the service has been issued on or before the 31st May, 2016,and the provision of service has been completed.

Krishi Kalyan Cess Applicable on all Taxable Services w.e.f. 01-06-2016

Accounting Code for Payment of Krishi Kalyan Cess


[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 35/2016-Service Tax

New Delhi Dated: June 23, 2016

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 161 of the Finance Act, 2016 (28 of 2016), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable services with respect to which the invoice for the service has been issued on or before the 31st May, 2016, from the whole of Krishi Kalyan Cess leviable thereon, subject to condition that the provision of service has been completed on or before the 31st May, 2016.

[F.No. B-1/21/2016 – TRU]

(Mohit Tiwari)
Under Secretary


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