Section 110 of Finance Act, 2018 w.e.f. 2nd February, 2018 have levied __________ on imported goods which is a duty of customs levied for the purpose of the union on the goods specified in the first schedule with the Cus

CS Executive · Tax Laws · PYQS · December 2019
Section 110 of Finance Act, 2018 w.e.f. 2nd February, 2018 have levied __________ on imported goods which is a duty of customs levied for the purpose of the union on the goods specified in the first schedule with the Customs Performing Act, 1975 being goods imported into India.
(A) Anti Dumping Duty
(B) Paid Command Duty
(C) IGST and GST Compensation Cess
(D) Social Welfare Surcharge

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Customs Law

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