eCourtsIndia
IndiaCode Laws
Section110
The Finance Act, 2018

Social Welfare Surcharge on imported goods

In force Act 13 of 2018 As on 10 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 2 provisions

Section 110 of the Finance Act, 2018 deals with social Welfare Surcharge on imported goods. CHAPTER VI SOCIAL WELFARE SURCHARGE Social Welfare Surcharge on imported goods 110.

CHAPTER VI

SOCIAL WELFARE SURCHARGE

Social Welfare Surcharge on imported goods

110. (1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes of the Union, a duty of Customs, to be called a Social Welfare Surcharge, on the goods specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), being the goods imported into India, to fulfil the commitment of the Government to provide and finance education, health and social security.

(2) The Central Government may, after due appropriation made by Parliament by law in this behalf, utilise such sums of money of the Social Welfare Surcharge levied under this Chapter for the purposes specified in sub-section (1), as it may consider necessary.

(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 (52 of 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).

(4) The Social Welfare Surcharge on imported goods shall be in addition to any other duties of customs or tax or cess chargeable on such goods, under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force.

1[(5) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Social Welfare Surcharge on imported goods as they apply in relation to the levy and collection of duties of customs on such goods under that Act or all rules or regulations made thereunder, as the case may be.]

1. Substituted by the Finance (No.

2) Act, 2024, w.e.f. 16-8-2024. Prior to its substitution, sub-section (5) read as under:

"(5) The Provisions of the Customs Act, 1962 (52 of 1962) and the rules, and regulations made thereunder, including those relating to assessment, non-levy, short-levy, refunds, exemptions, interest, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Social Welfare Surcharge on imported goods as they apply in relation to the levy and collection of duties of customs on such goods under the Customs Act, 1962 or the rules or the regulations, as the case may be."

Section 110, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Customs Tariff Act s. 8B Power of Central Government to apply safefuard measures
  2. Customs Tariff Act s. 8C [Omitted.]
  3. Customs Tariff Act s. 9 Countervailing duty on subsidized articles
  4. Customs Tariff Act s. 9A Anti-dumping duty on dumped articles

Referred to by 2

  1. s. 92 Amendment of section 110
  2. s. 206 Amendment of Act 54 of 2000

Questions about Section 110

What does Section 110 of the Finance Act deal with?

Section 110 of the Finance Act is headed "Social Welfare Surcharge on imported goods". CHAPTER VI SOCIAL WELFARE SURCHARGE Social Welfare Surcharge on imported goods 110.

How do I find court cases under Section 110 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2018 110, section 110 Finance Act 2018, section 110 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 110 of the Finance Act, and has it changed?

Its own text turns on Customs Tariff Act 8B (Power of Central Government to apply safefuard measures), Customs Tariff Act 8C ([Omitted.]), Customs Tariff Act 9 (Countervailing duty on subsidized articles), Customs Tariff Act 9A (Anti-dumping duty on dumped articles), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.