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Goods And Services Tax Gst And Custom Duty
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Book Synopsis Goods and Services Tax (G.S.T.) & Customs Duty (11th Edition) by : Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Download or read book Goods and Services Tax (G.S.T.) & Customs Duty (11th Edition) written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2023-07-04 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the G.S.T (Goods and Services Tax) & Customs Duty Book: • Amendments in GST and Customs Duty made by the Finance Act, 2023 have been duly incorporated in the book. • Significant Notifications and Circulars issued by the Central Board of Indirect Taxes and Customs upto 30th June, 2023 have been incorporated in the revised edition of the book. • Most authentic, up-to-date and comprehensive text book on GST and Customs Duty. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST and Customs Duty has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Author : Dr. H.C. Mehrotra, Prof. V.P. Agarwal Publisher :Sahitya Bhawan Publications ISBN 13 :938840856X Total Pages :408 pages Book Rating :4.3/5 (884 download)
Book Synopsis Goods and Services Tax (G.S.T.) & Customs Duty by : Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Download or read book Goods and Services Tax (G.S.T.) & Customs Duty written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the G.S.T (Goods and Services Tax) & Customs Duty Book: The law stated in this book is as amended up to June 2020. Most authentic, up-to-date and comprehensive textbook on GST and Customs Duty. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST and Customs Duty has been discussed thoroughly in easy language and in a lucid style. The questions asked in recent university examinations have been incorporated in the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Book Synopsis NEP Goods And Services Tax (GST) And Custom Duty [B. Com. IIIrd Year] by : C. A. Nikhil Gupta,
Download or read book NEP Goods And Services Tax (GST) And Custom Duty [B. Com. IIIrd Year] written by C. A. Nikhil Gupta, and published by SBPD Publications . This book was released on 2023-10-08 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Goods and Service Tax (GST) 1. Overview of GST, 2. Important Definitions, 3. Supply under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply, 10. Input Tax Credit, 11. Registration, 12. Tax Invoice, Credit and Debit Notes, 13. E-Way Bill, 14. Payment of Tax, 15. Returns, 16. Job Work, 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment and Audit, 19. Inspection, Search, Seizure and Arrest, 20. The Integrated Goods and Services Tax Act, 21. Refunds, 22. Anti-Profiteering Measure, 23. Avoidance of Dual Control, 24. Demands and Recovery, 25. Miscellaneous Provisions of Transitional Provisions, 26. Penalties, Custom Duty 1. Introduction to Custom Duty, 2. Types of Duties, 3. Valuation, 4. Import and Export Procedure, 5. Baggage, Postal Article and Stores, 6. Export Promotion Schemes, 7. Custom Duty Authorities, 8. Appeal and Revision, 9. Penalties and Prosecution.
Book Synopsis Goods and Services Tax (G.S.T) 10th Edition by : Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Download or read book Goods and Services Tax (G.S.T) 10th Edition written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2022-10-01 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Goods and Services Tax (G.S.T) Book: • The law stated in the book is as amended upto October, 2022 • Amendments in GST made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Book Synopsis Goods And services Tax (GST) And Custom Duty by : CA Anoop Modi,
Download or read book Goods And services Tax (GST) And Custom Duty written by CA Anoop Modi, and published by SBPD Publications. This book was released on 2021-12-02 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: Goods and Services Tax (GST) 1. Overview of GST, 2. Important Definitions, 3. Supply under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply, 10 . Input Tax Credit, 11. Registration, 12. Tax Invoice, Credit and Debit Notes, 13. E-Way Bill, 14 . Payment of Tax, 15 . Return, 16. Job Work, 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment and Audit, 19.Inspection, Search, Seizure and Arrest, 20. The Integrated Goods and Services Tax Act, 21. Refunds, 22. Anti-Profiteering Measure , 23. Avoidance of Dual Control, 24. Demand and Recovery, 25. Miscellaneous Provisions of Transitional Provisions, 26. Penalties. Custom Duty 1. Introduction to Custom Duty, 2 . Types of Duties, 3 . Valuation, 4. Import and Export Procedure, 5. Baggage, Postal Article and Stores, 6. Export Promotion Schemes, 7. Custom Duty Authorities, 8 . Apeal and Revision, 9. Penalties and Prosecution.
Book Synopsis Goods And Services Tax And Custom Duty GST by CA Anoop Modi, CA Mahesh Gupta and CA Nikhil Gupta by : CA Anoop Modi
Download or read book Goods And Services Tax And Custom Duty GST by CA Anoop Modi, CA Mahesh Gupta and CA Nikhil Gupta written by CA Anoop Modi and published by SBPD Publications. This book was released on 2020-07-03 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Goods and Services Tax (GST) 1. Overview of GST, 2. Important Definitions, 3. Supply under GST, 4. Levy and Collection of Tax, 5. Exemption from GST, 6. Composition Levy, 7. Nature and Place of Supply, 8. Time of Supply, 9. Value of Supply, 10 . Input Tax Credit, 11. Registration, 12. Tax Invoice, Credit and Debit Notes, 13. E-Way Bill, 14 . Payment of Tax, 15 . Return, 16. Job Work, 17. Tax Deduction and Tax Collection at Source, 18. Account, Assessment and Audit, 19. The Integrated Goods and Services Tax Act, 20. Refunds, 21. Anti-Profiteering Measure , 22. Avoidance of Dual Control, 23. Demand and Recovery, 24. Miscellaneous Provisions of Transitional Provisions, Appendix (True/False and Fill in the Blanks Type Questions Custom Duty 1. Introduction to Custom Duty, 2 . Types of Duties, 3 . Valuation, 4. Import and Export Procedure, 5. Baggage, Postal Article and Stores, 6. Export Promotion Schemes, 7. Custom Duty Authorities, 8 . Apeal and Revision, 9. Penalties and Prosecution.
Book Synopsis Goods and Services Tax (G.S.T.) & Customs Duty (10th Edition) by : Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Download or read book Goods and Services Tax (G.S.T.) & Customs Duty (10th Edition) written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2022-07-01 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the G.S.T (Goods and Services Tax) & Customs Duty Book: • Tenth Revised and Updated Edition : 2022 • The only Book on GST and CUSTOMS DUTY 10th Revised & Updated Edition within a period of 5 years • The law stated in the book is as amended upto October, 2022 • Amendments in GST and Customs Duty made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST and Customs Duty. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and ShortQuestions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST and Customs Duty has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Book Synopsis Goods and Services Tax (G.S.T.) by : Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Download or read book Goods and Services Tax (G.S.T.) written by Dr. H.C. Mehrotra, Prof. V.P. Agarwal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Goods and Services Tax Book: The law stated in this book is as amended up to June 2020. Most authentic, up-to-date, and comprehensive textbook on GST. The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. In the present revised edition almost all the chapters have been thoroughly revised and updated and a chapter on Payment and Refund of Tax (with TDS and TCS) has been completely rewritten. At the end of each chapter large number of MCQ and Short Questions (Over 300 in number) with Ans. have been given which enables students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. Law relating to GST has been discussed thoroughly in easy language and in a lucid style. The questions asked in recent university examinations have been incorporated in the book. Every chapter contains a complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Book Synopsis Goods and Services Tax with Customs Law by : FCA Vineet Gupta
Download or read book Goods and Services Tax with Customs Law written by FCA Vineet Gupta and published by Sultan Chand & Sons. This book was released on 2020-09-25 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the complications faced by the common man in implementation of GST in their concerned organizations as well as gaining an understanding of the new taxation system put in place, an attempt has been made to provide an insight to the taxation system introduced by the Government effective from 1st July, 2017. All the acts, rules, notifications, circulars and other relevant text have been compiled in a meticulous and methodical manner with the sole purpose of providing an insight to the readers. We have made an attempt to transform technicalities in legal provisions into simplified analysis thereby providing the readers a wholistic insight on each topic covered under several chapters complied in this book. Series of illustrations, FAQs, MCQs, unsolved problems under the heading of knowledge testers incorporated in each chapter is devised in a way to maximize the understanding of readers on each topic with ease.
Book Synopsis Goods and Services Tax by : Dr. Sanjeet Sharma
Download or read book Goods and Services Tax written by Dr. Sanjeet Sharma and published by VK Global Publications. This book was released on 2020-04-27 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strictly according the the syllabus prescribed by: Himachal Pradesh University, Shimla for B.Com.-III Guru Nanak Dev University, Amritsar for B.Com. (Pass & Hons.), Sem.-IV Panjab University, Chandigarh for B.Com.-II, Sem.-III and BBA-II, Sem.-IV
Book Synopsis International VAT/GST Guidelines by : OECD
Download or read book International VAT/GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Book Synopsis GST : Goods and Services Tax by : Rakesh Kumar
Download or read book GST : Goods and Services Tax written by Rakesh Kumar and published by Diamond Pocket Books Pvt Ltd. This book was released on 2017-07-28 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: -
Book Synopsis GST And Customs Law by : CA Anoop Modi
Download or read book GST And Customs Law written by CA Anoop Modi and published by SBPD Publications. This book was released on 2018-07-25 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers the rudiments of Goods and Services Tax, India’s biggest Tax perform since independence. This book is suitable of Commerce Stream in any University.
Book Synopsis How to Handle Goods and Service Tax (GST) by : Dr. DK Sukhani
Download or read book How to Handle Goods and Service Tax (GST) written by Dr. DK Sukhani and published by MeetCoogle. This book was released on 2017-06-23 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: GST is a value-added tax levied at all points in the supply chain, with credit allowed for any tax paid on input acquired for use in making the supply. It would apply to both goods and services in a comprehensive manner, with exemptions restricted to a minimum. In keeping with the federal structure of India, it is proposed that the GST will be levied concurrently by the central government (CGST) and the state government (SGST). It is expected that the base and other essential design features would be common between CGST and SGSTs for individual states. The inter-state supplies within India would attract an integrated GST (IGST), which is the aggregate of CGST and the SGST of the destination state. GST would be levied on the basis of the destination principle. Exports would be zero-rated, and imports would attract tax in the same manner as domestic goods and services. In addition to the IGST in respect of supply of goods, an additional tax of up to 1% has been proposed to be levied by the central government. The revenue from this tax is to be assigned to the origin states. This tax is proposed to be levied for the first two years or a longer period, as recommended by the GST Council. With GST, it is anticipated that the tax base will be comprehensive, as virtually all goods and services will be taxable, with minimum exemptions. GST would bring in a modern tax system to ensure efficient and effective tax administration. It will bring in greater transparency and strengthen monitoring, thus making tax evasion difficult. While the process of implementation of GST unfolds in the next few months, it is important for industry to understand the impact and opportunities offered by this reform. GST will affect all industries, irrespective of the sector. It will impact the entire value chain of operations, namely procurement, manufacturing, distribution, warehousing, sales and pricing.
Book Synopsis Textbook of GST and Customs Law by : V. Balachandran
Download or read book Textbook of GST and Customs Law written by V. Balachandran and published by Sultan Chand & Sons. This book was released on 2021-06-10 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The special feature of the book is that it tries to cover the syllabi at all India level and is written in a simple and lucid style to be understood by a common man. There are many illustrations, examples and explanation which make the book interesting reading. The book comprises of two parts, namely, Part I – GST and Part II – Customs Law. The latest developments/recent trends in GST and Customs Law have been incorporated at the appropriate places in the book. While a separate section is earmarked for problems and their keys, another part is assigned for Quiz in GST and Customs Law covering 140 questions which would be highly useful to the students appearing for examinations and interviews. Another significant feature of the book is that it has incorporated and highlighted the changes in the Finance Act, 2020, pertaining to GST and Customs Act, 1962. At the end of every chapter adequate questions for Part A and Part B are given. The GST collections, administrative structure and Officers of GST and Customs are included at the appropriate chapters. Further, the past years question papers of some of the Universities are also included in the book. The First edition has discussed clearly in a simple style the provisions and practical aspects of Central GST, State GST and Integrated GST Act. Students pursuing B.Com, BBA, BL, M.Com, MBA, Allied business courses and students wish to appear examination to become GST Practitioner will find the book as a classroom textbook as in the past.
Book Synopsis Taxmann's GST & Customs Law – Step-by-step textbook for aspiring professionals in commerce and management to bridge the gap between theoretical knowledge and practical application | B.Com. | [2024] by : CA (Dr.) K.M. Bansal
Download or read book Taxmann's GST & Customs Law – Step-by-step textbook for aspiring professionals in commerce and management to bridge the gap between theoretical knowledge and practical application | B.Com. | [2024] written by CA (Dr.) K.M. Bansal and published by Taxmann Publications Private Limited. This book was released on 2024-01-29 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's flagship publication on GST & Customs Law aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following: • Choice-Based Credit System o B.Com. (Hons.) Semester VI: Paper BCH 6.2: Goods and Services Tax (GST) and Customs Law o B.Com. Semester V: Paper BC 5.2(b): Goods & Services Tax (GST) and Customs Law • Non-Collegiate Women's Education Board • School of Open Learning of the University of Delhi • Various Central Universities throughout India. This book aims to minimize the need to consult multiple books while preparing for the exam and give the students a step-by-step guide for learning the subject. This book is written in simple language, explaining the provision of the law in a step-by-step manner with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargons. This book helps bridge the gap between theory and application of the subject matter. This book is an authentic, up-to-date & amended textbook on GST & Customs Law. The Present Publication is the 11th Edition & amended till 31st December 2023. It is authored by CA (Dr) K.M. Bansal, with the following noteworthy features: • [Most Updated & Amended] This book incorporates all the updates & amendments under GST vide the Finance Act 2023 & notifications issued by CBIC till 31st December 2023 • [Self-Learning/Practice Book] Features teach yourself technique enabling students to learn faster • [Systematic & Sequential Approach] is followed in all the topics • [Each Paragraph Starts with an Introduction] which aims to set the objective and focus of students regarding the content that will follow • [Each Chapter Contains a Complete Explanation] of the topic with suitable examples followed by graded illustrations and questions for practice • [Question of Recent Delhi University Examinations; Chapter-wise] have been incorporated in the book: • [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the author/teacher with their students in the classroom o Shaped by the author/teacher's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The contents of the book are as follows: • Indirect Taxes in India: Pre-GST Era • GST in India: An Introduction • Registration • Supply under GST • Levy and Collection of GST • Exemptions from GST • Place of Supply • Time of Supply • Value of Supply • Input Tax Credit • Payment of Taxes • Job Work • Reverse Charge Mechanism • Tax Invoice, Credit and Debit Notes & E-Way Bill • Returns under GST • Accounts, Records & Audit • Assessment • Offences, Penalties & Appeals • Miscellaneous Provisions • Basic Concepts of Customs Law • Types of Customs Duty • Valuation under Customs • Customs Procedure • Baggage and Exemptions
Book Synopsis R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner | 2024-25 – The Authoritative Reference Guide for 'Accurate' Duty Assessment—Detailing HSN Entries up to 13 Columns | 2 Vols. by : R.K. Jain
Download or read book R.K. Jain's Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner | 2024-25 – The Authoritative Reference Guide for 'Accurate' Duty Assessment—Detailing HSN Entries up to 13 Columns | 2 Vols. written by R.K. Jain and published by Taxmann Publications Private Limited. This book was released on 2024-07-29 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 • [Exemption Notifications] – Lists general and chapter-specific exemption notifications at the end of each chapter for thorough coverage • [Ad Valorem Rates] – Presents ad valorem rates in percentage terms for straightforward calculation of customs duties • [Multiple Rates] – Provides dual rates of 'Total Customs Duty' and 'IGST Rate' for products within each HSN that may be subject to two or more IGST rates, ensuring accurate duty assessment • [Comprehensive Circulars/Notifications] – Exhaustive coverage of chapter-specific circulars, notifications, and advance ruling orders for customs and GST • [Landmark Rulings] – Includes a chapter-specific digest of case laws on Customs and GST for quick access to judicial precedents on classification issues • [Base Notifications Reference] – Offers chapter-specific references to all base notifications related to customs and GST • [E-Way Bill Exemptions] – Highlights chapter-wise exemptions from e-way bill at the end of each chapter • [One-Stop Reference] – Consolidated resource for customs, GST, and policy conditions governing the import and export of goods • [No Alteration in HSN] – Mapping of exemptions, GST rates, and cess is done with customs tariffs seamlessly, without altering the HSN description • [Expert Validation] – A panel of subject matter experts has vetted the computation and mapping of notifications with the HSN The structure of the book is as follows: • Beginning of the Section/Chapter o Section and Chapter Notes o General and specific exemption notifications relevant to the Chapter • Tariff Table – The tariff table contains tariff classification-wise mapping of: o Basic duty rate o Preferential rate, wherever applicable o Effective duty rate (post-factoring general and specific exemptions) o Additional levies (e.g., AIDC, Health Cess, etc.) o SWS o IGST Rates o Total duty o Policy Restrictions • Exemptions under Customs and GST o Beginning of the Chapter – General and specific exemptions applicable to the chapter are mentioned at the beginning of each chapter o Product-wise and HSN-wise – Specific exemptions applicable to the products within the chapter are captured at the HSN level o Footnotes – Exemptions that are chapter-wise or at the two to six-digit HSN level are mentioned via footnotes • Footnotes o Duty rates or exemptions that are chapter-wise or at the two to six-digit HSN level are mentioned via footnotes • End of Chapter o Anti-dumping and Safeguard Duty rates relevant to the Chapter o Customs exemptions relevant to the Chapter o Judicial Pronouncements, Advance Rulings, and Departmental Clarifications relevant to the Chapter o Product-Specific E-Way Bill Exemptions relevant to the Chapter o Other GST Rates relevant to the Chapter The Tariff is divided into nine parts, comprising two volumes: • Volume 1 o Part 1 – Customs Tariff Act, 1975 (Text) o Part 2 – Import Tariff - First Schedule (98 Chapters in 21 sections), o Part 2A – Export Tariff – Second Schedule • Volume 2 o Part 3 – Customs Exemptions o Part 4 – IGST – Integrated Goods and Services Tax (Extracts, Rules, Rates & Exemptions, notifications, and Introduction) o Part 5 – Annexures (Compensation Cess, Road and Infrastructure Cess, Social Welfare Surcharge, NCCD, Health and Other Cess, Additional Duty, Special Duty & Baggage Rules) o Part 6 – Rules for Safeguard Duty and Notifications Imposing Safeguard Duty o Part 7 – Rules for Anti-Dumping and Countervailing Duties and Notifications imposing Anti-Dumping Duty and Countervailing Duty o Part 8 – Commodity Index and Chronological List of Basic Notifications The book includes detailed sections such as: • Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 and relevant notifications • Rules of Determination of Origin of Goods under various trade agreements (Asia-Pacific Trade Agreement, SAARC Preferential Trading Arrangement, India-Sri Lanka Free Trade Agreement, etc.) • Customs Tariff Rules under bilateral agreements (with countries like Afghanistan, Thailand, Singapore, Chile, MERCOSUR, Korea, ASEAN, Malaysia, Japan, Mauritius, UAE, and Australia) • Validating Provisions & Notifications related to Customs Tariff • Safeguard Duty Rules and Notifications • Anti-Dumping and Countervailing Duty Rules and Notifications • Miscellaneous sections, including Commodity Index and Chronological List of Basic Notifications
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