“R.K. Jain’s Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner – 2nd Edition 2025” is an authoritative reference guide meticulously designed to assist professionals in accurately assessing duties on imports into India. This comprehensive two-volume set provides detailed information on customs tariffs, Integrated Goods and Services Tax (IGST), and Foreign Trade Policy (FTP) conditions, organized in a Harmonized System of Nomenclature (HSN)-wise format.

Key Features:

HSN-Wise Detailed Entries: Each HSN entry is elaborated up to 13 columns, encompassing:

• Basic Customs Duty rates

• Preferential Duty rates

• Effective Duty rates after considering exemptions

• Additional Levies such as Agriculture Infrastructure and Development Cess (AIDC), Health Cess, Social Welfare Surcharge (SWS), National Calamity Contingent Duty (NCCD), etc.

• IGST rates

• Total Duty payable

• Policy Restrictions and FTP conditions

Comprehensive Coverage: The reckoner includes:

• Import Tariff (First Schedule) covering Chapters 1 to 98

• Export Tariff (Second Schedule)

• General and specific exemption notifications

• Anti-dumping, safeguard, and countervailing duties

• Chapter-wise references to relevant circulars, notifications, and advance rulings

• Landmark judicial pronouncements and case laws on classification under Customs and GST

User-Friendly Tools: To facilitate quick reference and compliance, the book offers:

• Section and Chapter Notes

• Footnotes for specific exemptions or conditions

• Commodity Index

• Chronological list of key notifications

Updated Content: This edition is amended by the Finance Bill 2025, ensuring that readers have access to the most current legislative changes and duty structures.

Complimentary Online Access: Purchasers receive complimentary access to an always-updated Customs Tariff Tool on Centaxonline.com, enhancing the utility of the book with digital resources.

This reckoner serves as an indispensable tool for customs professionals, tax consultants, legal practitioners, and businesses engaged in import and export activities, providing a thorough and up-to-date resource for duty assessment and compliance.