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SOCIAL WELFARE SURCHARGE (SWS)

1 February, 2025

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Union Budget 2025-26 (Full) + Finance Bill, 2025

VI. SOCIAL WELFARE SURCHARGE (SWS)

AMENDMENT TO NOTIFICATION NO. 11/2018 – CUSTOMS, DATED 02.02.2018 (w.e.f. 02.02.2025)

S. No.

Description

 

Following goods are being exempted from levy of Social Welfare Surcharge

1.

Candles, tapers and the like

2.

 PVC Flex Films including Flex Banner and PVC flex Sheets under headings 3920 or 3921

3.

Solar Cells

4.

Yachts and other vessels for pleasure of sports

5.

Electricity meters for alternating current (Smart meter)

6.

Seats (other than those of headings 9402), whether or not convertible into beds, and parts thereof

7.

Other furniture and parts thereof

8.

Mattress supports, articles of bedding and similar furnishing etc.

9.

Luminaries and lighting fittings including searchlights and spotlights and parts thereof etc.

10.

Parts of electronic toys

11.

Articles of gold/silver imported vide S. No. 356 and 357 of Notification No. 50/2017- customs dated 30.06.2017

12.

Waterproof Footwear with outer soles and Uppers of Rubber or Plastics

13.

Other Footwear with Outer Soles and Uppers of Rubber or Plastics

14.

Footwear with Outer Soles of Rubber, Plastics, Leather or Composition Leather and Uppers of Leather

15.

Footwear with Outer Soles of Rubber, Plastics, Leather or Composition Leather and Uppers of Textile Materials

16.

Other Footwear

17.

All dutiable goods imported for personal use and not exempted under any prohibition in respect of imports thereof under the Foreign Trade (Development and Regulations) (FTDR) Act, 1992.

18.

Solar Module and Other semiconductor devices and photovoltaic cells

19.

Motor vehicles for transport of 10 or more persons

20.

Motor vehicles for transport of goods

21.

Motor cars and other motor vehicles principally designed for the transport of persons in other than Completely Built Form with CIF value exceeding USD 40,000

22.

Motor cars and other motor vehicles which have been registered abroad before import into India i.e. Used Vehicles

23.

Used motorcycles and cycles fitted with an auxiliary motor with or without side-car

24.

Laboratory Chemicals under CTH 9802 00 00 (other than those attracting 10% BCD for specified end use)

25.

Dutiable articles imported by passenger or member of crew in his baggage classified under heading 9803

 


Full Text:

Union Budget 2025-26 (Full) + Finance Bill, 2025

Topics

Acts Income Tax