VIRTUAL BOOK| E BOOK- CUSTOMS TARIFF, IGST & FOREIGN TRADE POLICY RATE RECKONER -RK JAIN-2024-25

This book is an essential reference guide for those dealing with customs, GST, and EXIM regulations. It benefits customs officials, GST practitioners, importers and exporters, tax professionals, legal advisors, policymakers, and researchers.

Each chapter is structured to ensure that all necessary details are easily accessible to arrive at the—'total duty payable on import of goods' into India. Each HSN entry features up to 13 columns detailing the following:

• Basic rate of customs duty
• Preferential rate of customs duty
• The effective rate of customs duty
• Agriculture Infrastructure and Development Cess (AIDC)
• Social Welfare Surcharge (SWS)
• National Calamity Contingent Duty (NCCD)
• Health Cess
• Integrated GST Rate (IGST)
• Total rate
• Foreign Trade Policy (FTP) for import
• Conditions in FTP for import

The Present Publication is the 2024-25 Edition, amended by the Finance (No. 2) Bill 2024 and updated till 23rd July 2024. It is edited by CA. Kishore Harjani and incorporates the following noteworthy features:

• [HSN-wise Computation] – Detailed computation of total customs duty aligned with each HSN, including descriptions and units. Exemptions, additional duties, and FTP conditions are mapped to each HSN for comprehensive information on a single page.
• [Final Rate Calculation] – The 'Total Customs Duty' column provides the final rate, streamlining the evaluation of multiple exemptions or additional duty notifications. Where the final rate cannot be computed due to specific exemptions or duties, relevant details are included in the footnotes
• [Anti-Dumping and Countervailing Duties] – Includes chapter-wise references to anti-dumping, safeguard, and countervailing duties for better understanding of trade protection measures
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