Description
Centax Publication Customs Tariff of India 2024-25 by R.K. Jain
This book covers the following:
Customs Tariff Act
Import Tariff
Export Tariff
Integrated Goods & Services Tax (IGST)
Annexures
Safeguard Duty
Anti-dumping Duty & Countervailing Duty
Miscellaneous
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 79th Edition | 2024-25, amended by the Finance Bill 2024 and updated till 1st February 2024. 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 – Import Tariff
Rules for the Interpretation of Import Tariff
General Exemptions for Import
Chapters 1 to 98 of Customs Tariff Act, 1975 (First Schedule)
Part 3 – Export Tariff
Export Tariff
Second Schedule – Export Tariff
Exemption Notifications
Part 4 – Integrated Goods & Services Tax (IGST)
Bird’s eye view of IGST
IGST Notifications Relating to Law & Procedures
IGST Rates – Notification
Fully Exempted IGST Goods (Nil Rated) – Notification
IGST Exemption Notifications
Part 5 – Annexures
Cesses, Additional Duties, Other Levies, etc.
Determination of Origin of Goods Rules
Validating Provisions & Notifications
Part 6 – Safeguard Duty
Rules and Notifications
Part 7 – Anti-dumping Duty and Countervailing Duty
Rules for Anti-Dumping Duty & Countervailing Duty
Notifications Imposing Anti-Dumping Duty
Notifications Imposing CVD
Part 8 – Miscellaneous
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.