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of <h1>India Rescinds 2018 Exemption on Social Welfare Surcharge for Petrol, Diesel, Silver, and Gold Effective February 2021.</h1> The Government of India, through Notification No. 12/2018-Customs dated February 2, 2018, exercised powers under the Customs Act, 1962, and the Finance Act, 2018, to exempt certain goods from the Social Welfare Surcharge exceeding 3%. The exempted goods include motor spirit (petrol), high-speed diesel, silver, and gold, each subject to a 3% surcharge. This notification was later rescinded by Notification No. 12/2021-Customs, effective February 2, 2021.
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