Ataşehir Escort Göztepe Escort Kartal Escort Ataşehir Escort Kadıköy Escort Ataşehir Escort


CIRCULAR NO. : 188/7/2015    DATE: 16-11-2015

Regarding Accounting code for payment of Swachh Bharat Cess

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)


Dated the 16th November, 2015.



Principal Chief Commissioners of Customs and Central Excise(All)

Principal Chief Commissioners of Central Excise & Service Tax (All)

Principal Director Generals of Goods and Service Tax/System/CEI

Director General of Audit/Tax Payer Services,

Principal Commissioners/ Commissioners of Customs and Central Excise (All)

Principal Commissioners/Commissioners of Central Excise and Service Tax (All)

Principal Commissioners/Commissioners of Service Tax (All)

Principal Commissioners/Commissioners LTU/Central excise/Service Tax (Audit)


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 6th November, 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)


duman dedektörü seo yangin dedektoru soru bankası tipobet bahis siteleri kacak bet rivalo giris poker siteleri rulet siteleri

fuck child porn fuck child porn fuck child porn