Customs Tariff of India 2024-25 (In 2 Volumes)

This comprehensive handbook presents an authentic and amended text with respect to the Customs Tariff Act, Import and Export Tariffs, the Integrated Goods & Services Tax (IGST), etc. Structured into eight detailed sections, it elucidates tariff interpretation, IGST procedures, and various duties such as safeguard, anti-dumping, and countervailing duties. Essential for professionals and individuals seeking to understand tariff applications and the calculation of import duties, this book serves as a critical tool for navigating the intricate landscape of trade laws and taxes.

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 79^th Edition | 2024-25, amended by the Finance Bill 2024 and updated till 1^st 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