Isha Mehta
asked about 2 years ago
Rate of air travel agent after adding swach bharat cess
Shubhangi Jain
answered almost 2 years ago
Rates are 0.7% for Domestic booking and 1.4% for International booking. For Swachh Bharat Cess (SBC): ----------------------------- Sub-rule (7D) to rule 6 has been inserted vide notification 25/2015-Service Tax, dated 12th November, 2015 so as to provide that the person liable for paying the service tax under sub- 6 rule (7), (7A), (7B) or (7C) of rule 6 of Service Tax Rules, shall have the option to pay SBC as determined as per the following formula:- Service Tax liability [calculated as per sub-rule (7), (7A), (7B) or (7C)] X 0.5%/14% The option under this sub-rule once exercised, shall apply uniformly in respect of such services and shall not be changed during a financial year under any circumstances.
