Indirect Tax Proposals of Union Budget 2023-24

Last updated: 01 February 2023

CUSTOMS Note: Basic Customs Duty (BCD) means the customs duty levied under the Customs Act, 1962. Agriculture Infrastructure and Development Cess (AIDC) means a duty of customs that is levied under Section 124 of the Finance Act, 2021. Social Welfare Surcharge (SWS) means a duty of cust

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