Currently Input of Swachh Bharat Cess not available 

Also input of Krishi Kalyan Cess can be utilized against Krishi Kalyan cess

Example 1

Service  Received

Telephone Bill 4000
Service Tax @ 14% 560
Swachh Bharat Cess @ 0.5% 20
Krishi Kalyan Cess @ 0.5% 20
Total 4600

Service Provided

Service to X Ltd  
Consultancy Service 10000
Service Tax @ 14% 1400
Swachh Bharat Cess @ 0.5% 50
Krishi Kalyan Cess @ 0.5% 50
Total 11500

Make Service Tax Computation

Partoculars Service Tax Swachh Bharat Cess Krishi Kalyan Cess Total
Output Service Tax 1400 50 50 1500
Input Service Tax 560 0 20 580
Service Tax Payable 840 50 30 920

After implementation of GST,all these cess will be abolished
There will be Central GST and State GST in this case also

CENTRAL GST 12.5% 250
STATE GST 5% 100
Total 100
Service to X Ltd  
Consultancy Service 10000
CENTRAL GST 12.5% 1250
STATE GST 5% 500
Total 11750
OUTPUT GST 1250 500 1750
INPUT GST 250 100 350
GST PAYABLE 1000 400 1400


No Input of Swachh Bharat Cess currently obviously created confusion and complexity which has been thankfully avoided in GST
However,Government should ensure that Total Rate of State GST+ Central GST should be ideally equal to current rate of Service tax i.e. 15%
Otherwise more tax will be payable by customer


  1. GST - Goods and Services Tax, India
  2. GST Impact
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at .
  • Ravinder Nath Jha's image
    Ravinder Nath Jha
    June 8, 2018, 1:26 p.m.
    Service  tax in Igst case what rates

    View answer
  • Parwej Akhtar's image

    Suppose Mr X is a registered dealer.He purchased a circuit board for Rs. 500 from an unregistered dealer Y and now he wants to sell the same board from his shop to a consumer Z with 18% tax.In this case how he will do the entire transaction in GST.

    View answer