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GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 03/2022-Customs New Delhi, the 1st February, 2022 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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Governme
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FAQ :
The notification amends previous customs regulations to exempt certain goods from the Social Welfare Surcharge (SWS) and withdraw SWS exemptions on specific textile items.
These amendments to the customs notification come into force on the 2nd day of February, 2022.
Yes, the notification introduces new exemptions from SWS for certain goods, with specific HS codes listed in the amendment.
Yes, the notification withdraws SWS exemptions on certain textile items, with specific HS codes being omitted or substituted.
This notification further amends Notification No. 11/2018-Customs, dated 2nd February, 2018.
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Notification No : 03/2022-CustomsPublished in Custom
Source : https://www.indiabudget.gov.in/doc/cen/cus0322.pdf