Description
This book covers the following:
Customs Duty Rates & Exemptions
IGST
Export Tariff
Cesses
Anti-dumping
Safeguard
Additional Duties
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 76th Edition for 2023-24, authored by R.K. Jain. This book is amended as on 1st February 2023.
This book 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
Import Tariff (First Schedule of Customs Tariff Act, 1975) along with the following:
Rules for the Interpretation
General Exemptions
Chapters 1 to 98
Chronological List of Basic Notifications
Part 3 – Export Tariff
Export Tariff (Second Schedule of Customs Tariff Act, 1975) along with the following:
Exemption Notifications
Part 4 – Integrated Goods & Services Tax (IGST)
IGST Act
IGST Rules
IGST Rates
IGST Notifications
IGST Notifications relating to Law and Procedure
IGST Rates Notifications
Fully Exempted IGST Goods (Nil Rated) – Notifications
IGST Exemption Notifications
Part 5 – Annexures
Cesses, Additional Duties, Special Duty, Other Levies, etc.
Determination of Origin of Goods Rules
Rules for Anti-Dumping Duty, Countervailing Duty and Dumped Articles
Validating Provisions & Notifications
Part 6 – Safeguard Duties
Part 7 – Anti-dumping Duty and Countervailing Duty on Dumped Articles
Notifications imposing Anti-Dumping Duty
Notifications imposing CVD on Dumped Articles
Part 8 – Miscellaneous
Commodity Index
Chronological List of Basic Notifications
