Clarification on Social Welfare Surcharge on Imported Goods

Clarification on Social Welfare Surcharge on Imported Goods Central Board of Indirect Taxes and Customs (CBIC) vide a Circular no. 3/2022 dated 1st February 2022 issued Clarification on Social Welfare Surcharge on Imported Goods. The Social Welfare Surcharge (SWS) is…