SOCIAL WELFARE SURCHARGE (SWS) Union Budget 2025-26 (Full) + Finance Bill, 2025 - Finance Bill

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