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[Cites 0, Cited by 1] [Section 110] [Entire Act]

Union of India - Subsection

Section 110(3) in The Finance Act, 2018

(3)The Social Welfare Surcharge levied under sub-section (1), shall be calculated at the rate of ten per cent. on the aggregate of duties, taxes and cesses which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue) under section 12 of the Customs Act, 1962 and any sum chargeable on the goods specified in sub-section (1) under any other law for the time being in force, as an addition to, and in the same manner as, a duty of customs, but not including-
(a)the safeguard duty referred to in sections 8B and 8C of the Customs Tariff Act;
(b)the countervailing duty referred to in section 9 of the Customs Tariff Act;
(c)the anti-dumping duty referred to in section 9A of the Customs Tariff Act;
(d)the Social Welfare Surcharge on imported goods levied under sub-section (1).