1 जून 2016 से किसी एक या सभी कर योग्य सेवाओं पर के मूल्य पर 0.5% की दर से कृषि कल्याण उपकर (Krishi Kalyan Cess) लगाया जाना प्रस्तावित है । कृषि कल्याण उपकर (Krishi Kalyan Cess) शुरू करके सेवा कर की प्रभावी दर 14.50% से बढ़कर 15% हो जाएगा।
TRU letter No. D.O.F. No.334/8/2016-TRU दिनांक 29-02-2016 के अनुसार इनपुट सेवाओं पर कृषि कल्याण उपकर (Krishi Kalyan Cess) भुगतान की क्रेडिट ऐसे प्रस्तावित उपकर के भुगतान के लिए इस्तेमाल करने की अनुमति दी जाएगी।
कृषि कल्याण उपकर (Krishi Kalyan Cess) शुरू करने के पीछे सरकार का उद्देश्य कृषि में सुधार या उससे संबंधित कोई अन्य उद्देश्य है।
FINANCE BILL 2016
KRISHI KALYAN CESS
- (1) This Chapter shall come into force on the 1st day of June, 2016.
(2) There shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the Krishi Kalyan Cess, as service tax on all or any of the taxable services at the rate of 0.5 per cent. on the value of such services for the purposes of financing and promoting initiatives to improve agriculture or for any other purpose relating thereto.
(3) The Krishi Kalyan Cess leviable under sub-section (2) shall be in addition to any cess or service tax leviable on such taxable services under Chapter V of the Finance Act, 1994, or under any other law for the time being in force.
(4) The proceeds of the Krishi Kalyan Cess levied under sub-section (2) shall first be credited to the Consolidated Fund of India and the Central Government may, after due appropriation made by Parliament by law in this behalf, utilise such sums of money of the Krishi Kalyan Cess for such purposes specified in sub-section (2), as it may consider necessary.
(5) The provisions of Chapter V of the Finance Act, 1994 and the rules made thereunder, including those relating to refunds and exemptions from tax, interest and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Krishi Kalyan Cess on taxable services, as they apply in relation to the levy and collection of tax on such taxable services under the said Chapter or the rules made thereunder, as the case may be.