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Service tax at a Glance

 

Effective Date for Service Tax Rates 

 

 

From To Tax Rate Edu Cess
(2% of tax)
SHE Cess
(1% of tax)
Effective Rate
01-Jul-94 13-May-03 5% - -  
14-May-03 09-Sep-04 8% - -  
10-Sep-04 17-Apr-06 10.00% 0.20% - 10.20%
18-Apr-06 10-May-07 12.00% 0.24% - 12.24%
11-May-07 23-Feb-09 12.00% 0.24% 0.12% 12.36%
24-Feb-09 31-Mar-12 10.00% 0.20% 0.10% 10.30%
01-Apr-12 31-May-15 12.00% 0.24% 0.12% 12.36%
01-Jun-15 till date 14%

WCT Composition @ 40% 

01-Jun-07 28-Feb-08 2.000% 0.040% 0.020% 2.060%
01-Mar-08 31-Mar-12 4.000% 0.080% 0.040% 4.120%
01-Apr-12 31-May-15 4.800% 0.096% 0.048% 4.944%

01-Jun-15

till Date

5.60%

 

Applicable Dates

Finance Bill President's Assent Services we.f.
F B - 2003 14-May-03 01-Jul-03
F B - 2004 10-Sep-04 10-Sep-04
F B - 2005 13-May-15 16-Jun-05
F B - 2006 18-Apr-06 01-May-06
F B - 2007 11-May-07 01-Jun-07
F B - 2008 16-May-08 16-May-08
F B - 2009 19-Aug-09 01-Sep-09
F B - 2010 08-May-10 01-Jul-10
F B - 2011 08-Apr-11 01-May-11
F B - 2012 28-May-12 Negative List regime w.e.f. 01-Jul-12
F B - 2013 10-May-13
F B - 2014 06-Aug-14
F B - 2015 14-May-15