Background:
Earlier, the CBIC vide Notification No. 11/2018-Customs dated February 2, 2018 (“N/N 11”) notified exemption on certain specified goods from the whole of levy of Social Welfare Surcharge.
Notification:
Now, the CBIC vide Notification No. 24/2022-Customs dated April 30, 2022 has issued amendment in N/N 11, in order to align the HS Codes with the Finance Act, 2022, w.e.f. May 01, 2022, in a following manner:
- Substituted the figures “6204 44 00” with “6204 44 10, 6204 44 90”
- Substituted the figures “6211 43 00” with “6211 43 10, 6211 43 90”
The Notification can be accessed at: https://www.cbic.gov.in/resources/htdocs-cbec/customs/cs-act/notifications/notfns-2022/cs-tarr2022/cs24-2022.pdf
We have recently released the 7th Edition (May, 2022) of our book on Goods and Services Tax, titled, “GST LAW AND COMMENTARY – WITH ANALYSIS AND PROCEDURES”, updated with the Finance Act, 2022 in a set of 4 Volumes. We thank you all for the support and your enduring response.
Have a look at the complete tour of the Book at: https://cutt.ly/nF6O0oN
Order your copy now and be a part of the GST learning excursion in the most comprehensive and lucid form !!
For more details and purchase online at: https://cutt.ly/RFMox8D