12 thoughts on “Custom Law Amendments – Social Welfare Surcharge – Nov/Dec 2018 exams”

  1. For CMA FINAL also swsc is applicable..
    Sir, so instead of edu cess… It is replaced with swsc that's all right? Sir is it charged only on BCD or BCD+igst?

  2. sir!! one doubt plz resolve-in case of bond to bond transfer i.e.sale of warehoused good without clearing those good nd aftr dat goods are cleared from warehouse by purchaser .So import duty wil be on purchase price or original price? example good was importd for 100 rs nd it was sold for 300 in warehouse aftr dat purchaser cleard it frm warehse by filing ex bond..so in what price he need to pay basic custm duty nd igst? if bcd 10% nd igst 12%.

  3. Sir this amendment is for cs profssnl old syllbs…? Sir i hav a doubt about baggage duty as it is 35 % plus( 35%×3%) so sir this 3% is also got replaced by sws?

  4. http://icmai.in/upload/Students/Supplementary/Dec2018/Paper18.pdf

    Sir in last point they have explained about social welfare surcharge….plz explain in this regard..

    (This notification is CMA Final Dec 18 attempt)

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