It means Swachh Bharat Cess

It means Krishi Kalyan Cess

It was introduced from 15 Nov 2015

It was introduced from 1 June 2016

No Cenvat Available of SBC

Input Cenvat Available of KKC

However,same can be utilizedagainst Output KKC Only



  • Both Charged at 0.5%
  • Both Charged on Amount
  • Different Rules of Service Tax like Service tax Valuation Rules,Point of Taxation Rules, Reverse Charge will apply on both
  • Service tax paid for Specified Services in Special Economic Zone will be charged on both
  • Special Rates of Service Tax changed because of implementation.


  1. Indirect Tax
  2. Amendments Indirect Tax for May 2017 Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.