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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:
Social Welfare Surcharge exemptions expanded: specified imported goods excluded from SWS levy under amended customs notification. Amendment to Notification No. 11/2018 exempts specified imported goods from levy of the Social Welfare Surcharge (SWS) with effect from 02.02.2025. Exempted categories include solar cells and modules, specified motor vehicles (including used vehicles and vehicles for transport of goods or ten or more persons and certain high-CIF value cars), various footwear classifications, furniture and bedding articles, lighting fittings, parts of electronic toys, candles, PVC flex films, smart electricity meters, yachts and pleasure vessels, articles of gold/silver under specified entries, dutiable personal-use imports, passenger baggage articles, and certain laboratory chemicals. of Press 'Enter' after typing page number.
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