| Date: |
02-02-2018
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| Notification No: |
Notification No. 13/2018-Customs
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| Issuing Authority: |
Indian Customs
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| Type: |
Tariff
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| File No: |
F. No.334/04/2018 -TRU |
| Subject: |
Seeks to exempt Integrated tax and Goods and Services Tax compensation cess on imported goods from the whole of levy of Social Welfare Surcharge
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 13/2018- Customs
New Delhi, the 2nd February, 2018
G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962) read with clause 108 of the
Finance Bill, 2018 (4 of 2018), which, by virtue of the declaration made in the
said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of
1931), has the force of law, the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods specified in
the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), when imported
into India, from the whole of the Social Welfare Surcharge leviable on
Integrated tax under sub-section (7), and Goods and Services Tax compensation
cess under sub-section (9), of section 3 of the said Customs Tariff Act read
with the said clause108 of the Finance Bill.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.334/04/2018 -TRU]
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