TRADE NOTICE NO. 06/CE/SH/2015 

Dated Shillong the 11th December,2015.

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
(Interest)

Penalties

Deduct Refunds

0044-00-506

00441493

00441494

00441496

00441495

      Authority: Circular No.188/7/2015-ST dated the 16th November, 2015 of TRU.

 

Sd/-

(Gaigongdin Panmei)

      Commissioner 

C.No.IV(16)05/Tech/TN/SH/2014/13577-157                                                                                       Dated: 11-DEC-2015 

Copy forwarded for information and necessary action to:- 

  1. The Chief Commissioner, Customs, Central Excise & Service Tax, Shillong Zone, Shillong.
  2. The Commissioner, Central Excise & Service Tax, Dibrugarh.
  3. The Commissioner of Customs (Prev.), NER, Shillong.
  4. The Commissioner, Central Excise & Service Tax, Guwahati.
  5. The Commissioner (Appeals), Central Excise & Service Tax, Guwahati.
  6. The Commissioner (Audit), Central Excise & Service Tax, Guwahati
  7. The Additional/Joint Commissioner (Tech), Central Excise, Shillong.
  8. The Deputy/Assistant Commissioner (Tech/AE/Audit), Central Excise, Shillong.
  9. The Deputy Commissioner(P&V), Central Excise & Service Tax, Shillong.
  10. The Assistant/Deputy Commissioner, Central Excise & Service Tax all Divisions with a request to circulate the same to all Superintendents, Central Excise and Service Tax Range under his/her jurisdiction.
  11. The Superintendent, Adj/AE/Appeal/Audit/Law/Statistics/TAR/PRO/Housing Welfare/Hqrs. Service Tax Cell, Central Excise, Shillong.
  12. The CAO/AO, Accounts/ET/GL, Shillong
  13. All Trade Association/Chamber of Commerce under Shillong Central Excise Commissionerate.
  14. All R.A.C. Members under Shillong Central Excise Commissionerate.
  15. P.A. to Commissioner, Central Excise & Service Tax, Shillong.
  16. The System Officer, Computer Cell, Central Excise, Shillong with a request to upload the Trade Notice immediately on the Commissionerate’s website.
  17. Guard File.

 

Sd/-

(T.C. Roy)

Assistant Commissioner(Tech)