Seeks to exempt Integrated tax and Goods and Services Tax compensation cess on imported goods from the whole of levy of Social Welfare Surcharge. - 13/2018 - Customs -Tariff
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Social Welfare Surcharge exemption for imported goods removes surcharge on integrated tax and GST compensation cess. Exempts the whole of the Social Welfare Surcharge leviable on imported goods in respect of the Integrated tax and the Goods and Services Tax compensation cess, by notification issued under the Customs Act read with the Finance Act, applying to goods specified in the First Schedule to the Customs Tariff Act when imported into India.
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Provisions expressly mentioned in the judgment/order text.
Social Welfare Surcharge exemption for imported goods removes surcharge on integrated tax and GST compensation cess.
Exempts the whole of the Social Welfare Surcharge leviable on imported goods in respect of the Integrated tax and the Goods and Services Tax compensation cess, by notification issued under the Customs Act read with the Finance Act, applying to goods specified in the First Schedule to the Customs Tariff Act when imported into India.
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