| Date: |
01-02-2021
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| Notification No: |
Notification No. 13/2021-Customs
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| Issuing Authority: |
Indian Customs
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| Type: |
Tariff
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| File No: |
[F.No.334/02/2021 -TRU] |
| Subject: |
Seeks to exempt Social Welfare Surcharge leviable on Agriculture Infrastructure and Development Cess on Gold and Silver
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 13/2021-Customs
New Delhi, the 1st February, 2021
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 section 110 of the Finance
Act, 2018 (13 of 2018), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts all goods falling
under headings 7106 and 7108 of the First Schedule of the Customs Tariff Act,
1975 (51 of 1975) when imported into India, from the whole of the Social Welfare
Surcharge leviable on the Agriculture Infrastructure and Development Cess
leviable under clause 115 of the Finance Bill, 2021 (15 of 2021) 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.
2. This
notification shall come into force on the 2nd February, 2021.
[F.No.334/02/2021 -TRU]
(Rajeev Ranjan)
Under Secretary to the
Government of India
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