SWS @ 10% in case of export
Whether SWS @ 10% is applicable on BCD if goods are exported from India & Such goods are dutiable?
The SWS is calculated at the rate. of ten per cent on the aggregate of duties, taxes and cesses which are levied and collected under. section 12 of the CustomsAct, 1962. So SWS on duties under sec 12 and Sec 12 states Dutiable goods.â??duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975, or any other law for the time being in force, on goods imported into, or exported from, India. So if there is export duty, then there will SWS on export duty