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of <h1>Social Welfare Surcharge on imports under MEIS and SEIS must be paid in cash, not exempt under FTP.</h1> The circular addresses the levy and collection of Social Welfare Surcharge (SWS) on imports under schemes like MEIS and SEIS. It clarifies that SWS must be paid in cash, as it is not exempted under the Foreign Trade Policy (FTP) or relevant Customs exemption notifications. This follows a Supreme Court judgment stating that exemptions require specific notifications. Past practices allowed debiting SWS in duty credit scrips, but future payments must be in cash. The Directorate General of Systems will update systems accordingly, and past cases will not be disturbed to ensure business continuity. Difficulties should be reported to the Customs Office.
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