Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 TMI Notes - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Benami Property
  • Bill
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ----
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    No Records Found
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Notes
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    No Records Found

    TMI Notes

    Back

    All TMI Notes

    Showing Results for :
    Reset Filters
      No Records Found

      TMI Notes

      Back

      All TMI Notes

      whatsappJoin Channel
      Showing Results for : Reset Filters

      SOCIAL WELFARE SURCHARGE (SWS)

      1 February, 2025

      Contents
      Plus +
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      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

      ActsIncome Tax