The Central Government has rescinded two previous customs notifications: No. 13/2021-Customs dated 1st February 2021, and No. 34/2022-Customs dated 30th June 2022. These notifications were related to the Social Welfare Surcharge. This change comes into effect from 2nd February 2023.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2023-Customs
Dated: 1st February, 2023
G.S.R.(E). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 110 of the Finance Act, 2018 (13 of 2018), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Fin
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FAQ :
Customs Notification No. 13/2021-Customs, dated 1st February 2021, and Customs Notification No. 34/2022-Customs, dated 30th June 2022, are being rescinded.
The rescinded notifications were related to the Social Welfare Surcharge.
This notification comes into force on the 2nd day of February, 2023.
This notification is issued by the Central Government, Ministry of Finance (Department of Revenue).
The rescission is made in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, read with section 110 of the Finance Act, 2018.
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Notification No : 05/2023-CustomsPublished in Custom
Source : https://www.indiabudget.gov.in/doc/cen/cus0523.pdf