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.
Go Ad-free
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.