swach bharat cess and krishi kalyan cess

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  1. surabhi pahade

    surabhi pahade New Member

    For composition scheme of air travel agent, how will swach bharat cess and krishi kalyan cess apply. what will be the calculation.

    For ex fare 80000. service tax will be 80000*.7%= 560. then what will be shwach and krishi kalyan cess.

    thanx in advance
  2. ZED

    ZED Well-Known Member

  3. surabhi pahade

    surabhi pahade New Member

    thanx sir, but i wish to know whether swach bharat cess and krishi kalyan cess is applicable in composition scheme is applicable to air trvel agent and how is the amount charged.
  4. ZED

    ZED Well-Known Member

    These taxes are applicable on all the taxable service.
    The rate is basically 5%/10% of the base rate [The rate as appearing in F.A 1994, amended from time to time]

    The basic rate of ST at present is 14%
    Therefore rate is

    0.7% [Domestic]
    1.4% [International]

    The swach bharat and krishi Kalyan should be charged separately
    For eg, in case of domestic, The amount of swachh bharat cess shall be 0.7% X 0.5/14 = 0.025% [This is swachh bharat Cess ALONE]

    Similarly do for Krishi Kalyan Cess
    0.7% X 0.5/14 = 0.025%

    Effective rate including both = 0.75% in case of domestic

    [Calculations based on Notification No. 25/2015]

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