{"product_id":"r-k-jains-customs-tariff-igst-foreign-trade-policy-rate-reckoner-set-of-2-volumes-books-by-centax-publications","title":"R.K. Jain's Customs Tariff, IGST \u0026 Foreign Trade Policy Rate Reckoner (Set of 2 Volumes) - Books By Centax Publications","description":"\u003cp\u003e\u003cstrong\u003eR.K. Jain's Customs Tariff, IGST \u0026amp; Foreign Trade Policy Rate Reckoner (Set of 2 Volumes) - Books By Centax Publications\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e6th (2026 - 2027)\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003eR.K. Jain's Customs Tariff IGST \u0026amp; Foreign Trade Policy Rate Reckoner is a purpose-built desk reckoner rather than a bare reproduction of the tariff schedule, and the distinction governs everything about how it is built. In ordinary practice, arriving at the true duty cost of an imported good is not a single act of reading but an act of construction: the user must locate the heading in the tariff, run down the chain of general and specific exemption notifications to find what actually applies, carry the result across to the IGST rate schedule, factor in the cesses and the surcharge in the correct order, and then cross-check the Foreign Trade Policy to confirm the goods may be imported at all and on what conditions. Four documents, four lookups, and four opportunities for error.\u003c\/p\u003e\n\u003cp\u003eThe editorial proposition of this book is that all of that should already have been done, and that the user should read a finished position off one line. For each tariff item, it pre-computes the effective rate after exemptions, sets the basic rate, the preferential rate, the surcharge, the cesses, and the IGST rate alongside it, consolidates them into a single total import duty rate, and places the import and export policy status in the same row.\u003c\/p\u003e\n\u003cp\u003eThe two volumes are split by function and not by subject, which is the key to using them well:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eVolume 1 is the surface that a practitioner computes from\u003c\/li\u003e\n\u003cli\u003eVolume 2 is the source library that the practitioner verifies against\u003c\/li\u003e\n\u003cli\u003eThe two are stitched together by a disciplined apparatus of footnotes and notification cross-references\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe whole work is brought up to date with the Finance Act 2026 and the notification and policy stream up to 15-05-2026, so that the position being read is the live one and not a lagged approximation.\u003c\/p\u003e\n\u003cp\u003eThis publication is specifically designed for users who require precision, completeness, and speed in Customs duty computation and trade compliance, including:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eCustoms and EXIM Consultants\u003c\/strong\u003e who need to state a landed-duty figure and an import or export permissibility in the same breath, defensibly and at speed, and who are answerable for the number they give\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIndirect-Tax and GST Practitioners\u003c\/strong\u003e who must carry the IGST-on-imports component through correctly, charge it on the right base, and reconcile it against the customs levies sitting beneath it\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eImporters, Exporters and In-House Trade-Compliance, Costing and Procurement Teams\u003c\/strong\u003e pricing cross-border sourcing decisions, where a single misread cess can move a margin\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCustoms House Agents, Brokers and Freight Forwarders\u003c\/strong\u003e working line by line through bills of entry and shipping bills under time pressure\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCustoms Officers and CBIC Field Officials\u003c\/strong\u003e assessing duty and policy at the desk, who need the rate, the condition and the supporting authority in one place\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChartered Accountants, Company Secretaries, Cost Accountants and Advocates\u003c\/strong\u003e who need not only the rate but the governing notification and the relevant ruling located together, so that an opinion or a reply can be drafted from a single open book\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTrade-Policy and Supply-Chain Analysts\u003c\/strong\u003e modelling the duty effect of a Free Trade Agreement or a sourcing shift, who need country-of-origin concessions mapped rather than hunted\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 6\u003csup\u003eth\u003c\/sup\u003e Edition, amended by the Finance Act 2026 and updated till 15\u003csup\u003eth\u003c\/sup\u003e May 2026. This book is edited by CA. Kishore Harjani, with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eThe Single-Line Duty Position\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe duty row as the organising idea\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe heart of the book is a single twelve-column tariff line carried in every customs chapter—Tariff Item, Description of goods, Unit, Basic %, Preferential %, Effective %, SWS %, IGST %, Total %, Import Policy, Export Policy and Import Policy Remarks—laid out so that rate computation and policy clearance are read across one row rather than reconstructed from separate books\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003ePre-resolved effective rates\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe editorial labour of running the applicable general and specific exemptions against the statutory rate has already been performed, so the reader consumes an effective rate instead of deriving one, while the exemption that produced it stays traceable through the footnote system rather than being silently absorbed\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eA worked computation worksheet\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eA fully demonstrated Total Customs Duty calculation makes the levy cascade explicit, showing not merely the rates but the base on which each component bites—the surcharge on the duty block, the IGST on value-plus-duties—so that a less specialist user can see precisely how the columns of a row resolve into a single total, and the most common practitioner error, applying a levy to the wrong base, is designed out\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eThe Self-Contained Chapter\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eSelf-contained chapter modules\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eEvery chapter closes with its own anti-dumping and safeguard duty rates, customs exemptions, chapter-level Free Trade Agreement position, product-specific E-way Bill exemptions and chapter-relevant GST rates, and its judicial pronouncements, advance rulings and departmental clarifications, so that a single chapter functions as a complete working unit and a user rarely has to leave it mid-task\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eA genuine FTA concordance rather than a generic note\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eEach chapter carries a country-by-country table—exporting country, the precise concession notification with its date, a pointer to the matching General Exemption number in Volume 2, and the nature of the benefit (reduction in BCD, exemption in BCD and\/or AIDC, and so on)—which converts preferential-duty checking from a research exercise into a lookup\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eA disciplined footnote apparatus\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eExemptions specific to an eight-digit item sit at the line itself; exemptions that run chapter-wide or attach at the two-to-six-digit level, together with the finer IGST distinctions such as pre-packaged-and-labelled versus loose, are carried as numbered footnotes beneath the table—a design choice that keeps the main grid uncluttered without discarding the conditions that change the answer\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eFindability and Navigation\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe Commodity Index as the principal way in\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eVolume 2 closes with an exhaustive alphabetical index that routes a plain-language product name to its exact tariff item, frequently to the eight-digit level and broken out by sub-variety, cross-reference and end use, so that a user who knows the goods but not the classification can still reach the right row in seconds—in practice, the index is how most working users enter the book\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eNavigational engineering across 3,400 pages\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eA Part-prefixed pagination scheme and running headers carrying the chapter number and title on every spread make this bulk genuinely thumb-navigable, so the\u003cstrong\u003e \u003c\/strong\u003ephysical act of finding a page does not itself become the bottleneck\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eVerification Built In\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA two-way reference design\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe working rows and footnotes in Volume 1 point outward to the notifications, IGST provisions, annexures and rules-of-origin in Volume 2, so that verification is a directed jump to a known place rather than an open search, and the reader can always test a printed effective rate against its underlying authority\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage is organised as a deliberate division of labour between the two volumes—Volume 1 is the surface you compute from, Volume 2 is the library you verify against—and that split is what makes the set usable rather than merely complete\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eVolume 1 — The Computing Surface\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eEnabling text up front\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eVolume 1 opens with the statutory text and interpretive rules a user needs in order to classify goods correctly and read the schedule properly, before any tariff line is reached.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eThe import tariff as self-contained chapters\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eIt then runs the import tariff as a continuous sequence of self-contained chapters — ninety-eight chapters across twenty-one sections of the First Schedule — each presenting the twelve-column duty row, the footnotes that qualify it, and a closing module of trade-remedy rates, exemptions, FTA concordance and case law\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eExport tariff to close\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe volume ends with the export tariff and its associated exemptions, completing the computing surface for both directions of trade\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eVolume 2 — The Verification Library\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eGeneral import exemptions\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eVolume 2 gathers the general exemptions for import that the Volume 1 chapter rows draw upon\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eThe full IGST apparatus\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eIt carries the complete IGST material—the provisions, rules, rates, exemptions and notifications—in one place for confirming the IGST component of any row\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eAnnexures of cesses and additional duties\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eA long run of annexures collects the cesses, the additional and special duties, and the baggage, project-import and concessional-end-use rules\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eRules-of-origin instruments\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eIt assembles the rules-of-origin instruments for India's preferential and comprehensive trade agreements, the authority behind the chapter-level FTA concordances\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eSafeguard and anti-dumping material\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe safeguard, anti-dumping and countervailing duty rules and notifications are held here for cross-reference from the relevant chapters\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eCommodity Index and notification list\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eAt the very end sit the Commodity Index and a chronological list of basic notifications, the principal entry points into the set\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eWhy the Split\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eVolume 2 is a destination, not front-to-back reading: The arrangement is intentional—Volume 2 is where the Volume 1 footnotes send a user when a figure, a condition or a country of origin must be confirmed against its source, and it earns its place precisely because keeping it separate lets the working volume stay lean\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe structural logic of the work is repetition and predictability—a usability feature rather than a stylistic one—operating at two scales: the nine-Part spine that holds the set together, and the identical chapter template that a daily user actually works within.\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eThe Nine-Part Spine\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA nine-Part frame across both volumes\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe set rests on a nine-Part structure spanning the two volumes—the Customs Tariff Act text and interpretive rules, the import tariff, the export tariff, the general import exemptions, the IGST material, the annexures, the safeguard duty, the anti-dumping and countervailing duty, and the indexes—giving the whole work a fixed, predictable backbone\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eThe Repeating Chapter Template\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe chapter as the working unit\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eBeneath the Part structure, the unit that matters to a daily user is the chapter, and every one of the ninety-eight chapters follows an identical template\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eA fixed internal sequence\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eEach chapter opens with the section and chapter notes and the exemptions relevant to that chapter, presents the tariff table, drops the conditional and finer-grained exemptions into footnotes immediately beneath it, and closes with the standard module of anti-dumping and safeguard rates, customs exemptions, the FTA concordance, the E-way Bill and GST notes, and the relevant rulings and clarifications\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eConsistency as muscle memory\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eBecause the pattern never varies, a user learns the shape of one chapter and thereafter knows, without searching, exactly where each kind of information lives in all ninety-eight—the consistency turns navigation into muscle memory\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eMovement at the Larger Scale\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eNavigation across the full set\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eThe Part-based pagination, the chapter-and-title running headers and the closing Commodity Index handle the larger movements—between chapters, and across the boundary between the computing volume and the source volume—so that the structure works at both scales, the single lookup and the full cross-check\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":42452700102737,"sku":"9789349247192","price":3069.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_db2309b5-999c-48ae-8173-f6804aa701c1.jpg?v=1779957866","url":"https:\/\/buytestseries.in\/products\/r-k-jains-customs-tariff-igst-foreign-trade-policy-rate-reckoner-set-of-2-volumes-books-by-centax-publications","provider":"BuyTestSeries.in","version":"1.0","type":"link"}