Calculation of Social Welfare Surcharge (SWS) and Road and Infrastructure Cess

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....reg. *** Attention of all the officers and trade is invited to the above mentioned subject. Union Budget 2018-19 announced on 1st Feb 2018 has introduced some key changes on the customs front. All the notifications on rate changes have been updated in ICES. The two major changes in the duty structure are: 1. Introduction of Social Welfare Surcharge on imports vide clause 108 of the Finance Bi....

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....claim exemption, the notification details can be entered in item table at 37 and 38 positions (of the BE message format), i.e. in lieu of erstwhile Education / Secondary and Higher Education Cess on CVD. Road and Infrastructure Cess The R&I Cess is levied at a specific rate of ₹ 8 per Litre of Motor Spirit and High Speed Diesel. Under clause 109 of the Finance Bill, the cess has been levie....