Rate of Service Tax at a Glance - Service Tax Practice Manual / Ready Reckoner - Service Tax

Rates of Service Tax at a Glance Period Rates Service Tax E. Cess S H E. Cess Total Base rate (A) @ Base rate (B) @ Base rate (C) A+B+C 01-07-1994 to 13-05-2003 5% - - 5% 14-05-2003 to 09-09-2004 8% - - 8% 10-09-2004 to 17-04-2006 10% 2% - 10.20% 18-04-2006 to 10-05-2007 12% 2% - 12.24% 11-05-2007 to 23-02-2009 12% 2% 1% 12.36% 24-02-2009 to 31-03-2012 10% 2% 1% 10.30% 01.04.2012 to 31-05-2015 12% 2% 1% 12.36% 01-06-2015 to 14-11-2015 14% - - 14% Service Tax Swachh Bharat Cess Krishi Kalyan Cess Total 15-11-2015 to 31-5-2016 14% 0.50% 14.50% 01.06.2016 onwards 14% 0.50% 0.50% 15%