The GST Cess should be calculated based on the price of the goods. The GST Cess should be levied in addition to the GST taxes, i.e., CGST + SGST/UTGST in case of intrastate supplies and IGST in case of interstate supplies.
Financing and promoting Swatch Bharat Abhiyan or Clean India Mission0.5% of the value of service. (this excludes any service tax or any other applicable tax)Restaurant bill: Rs. 500. Therefore SBC payable = 500*0.5/100= Rs. 2.5The cess was first implemented in 2015 and abolished in Jul 20...
The GST Cess should be calculated based on the price of the goods. The GST Cess should be levied in addition to the GST taxes, i.e., CGST + SGST/UTGST in case of intrastate supplies and IGST in case of interstate supplies.