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of <h1>Finance Bill 2021-22: Revokes 3% Social Welfare Surcharge on Gold, Silver; Adjusts Levy on AIDC Value.</h1> The Finance Bill 2021-22 addresses changes to the Social Welfare Surcharge (SWS) on various items. Notification No. 12/2018-Customs, which set a 3% SWS on certain items like gold and silver, is being revoked. Additionally, SWS is being removed for goods under headings 2515 11 and 2515 12. For gold and silver, SWS will no longer apply to the value of the Agriculture Infrastructure and Development Cess (AIDC) but will be levied at the normal rate on the combined value and basic customs duty.
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