Description
Centax Publication Customs Tariff of India 2023-24, 77th Edition June 2023 by R.K. Jain
This book covers the following:
Customs Duty Rates & Exemptions
Export Tariff
IGST
Cesses & Additional Duties
Safeguard Duties
Anti-dumping Duty & Countervailing Duty
Commodity Index
It also incorporates basic details such as:
How to use this Tariff?
How to calculate the effective rate of import duty
The Present Publication is the 77th Edition | 2023-24 and has been amended by the Finance Act 2023. This book is edited by R.K. Jain. It is divided into eight parts:
Part 1 – Customs Tariff Act, 1975
Contains revised and up-to-date annotated text of the Customs Tariff Act, 1975
Part 2 – Export Tariff
Export Tariff (Second Schedule of Customs Tariff Act, 1975) along with the Exemption Notifications
Part 3 – Integrated Goods & Services Tax (IGST)
Bird’s eye view of IGST
IGST Notifications relating to Law and Procedure
IGST Rates Notifications
Fully Exempted IGST Goods (Nil Rated) – Notifications
IGST Exemption Notifications
Part 4 – Cesses and Additional Duties
Cesses, Additional Duties, Special Duty, Other Levies, etc.
Determination of Origin of Goods Rules
Validating Provisions & Notifications
Part 5 – Safeguard Duties
Part 6 – Anti-dumping Duty and Countervailing Duty
Rules for Anti-Dumping Duty, Countervailing Duty
Notifications imposing Anti-Dumping Duty
Notifications imposing CVD
Part 7 – Commodity Index
Commodity Index
Chronological List of Basic Notifications
About the author
Sh. R.K. Jain, the renowned author of Indirect Taxes including Customs, Central Excise, Service Tax, Foreign Trade Policy (FTP), GST and FEMA. He made his debut in the early seventies, and in the year 1975, he brought out Customs & Excise Tariffs and Manuals, which have recently celebrated Silver/ Golden Jubilee Editions.
Excise Law Times (E.L.T.) edited by Sh. R.K. Jain was launched nearly 45 years ago, and it brought awakening in the field of Central Excise and Customs. It has grown to be the prime journal with the largest circulation.
Another Journal, ‘Service Tax Review’, was started in 2006, and finally, R.K. Jain’s GST Law Times was introduced in 2017, after the advent of GST, the major Indirect Tax Reform. EXCUS is the digital version of these Journals.