By Sharanya Mishra and Yogendra Aldak
Swachh Bharat Cess (“SBC”) proposed at the “rate of 2% on all or any services” in Budget Speech on 28th February 2015, was notified vide Notification No. 21/2015-ST and Notification No. 22/2015-ST both dated 6th November 2015 for imposition from 15th November 2015 onwards “just ...
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