Rk Jains 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

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

Download or read book Taxation law & Accounts - SBPD Publications written by Dr. R.K. Jain, and published by SBPD Publications. This book was released on 2021-10-14 with total page 725 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlights of Finance Act, 2021 1.Income Tax- An Introduction, 2. Improtant Definition, 3. Assessment on Agricultural Income, 4. Expemted Incomes, 5. Residence and Tax Liability, 6. Income From Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profits and Gains of Business or profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-Off And Carry Forward of Losses, 16. Deductions From Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecution, 22. Appeal and Revision, 23. Tax - Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu Undivided Family And Computation of tax Liability, 27. Assessment of Firm and Association of Persons and Computation of Tax Liability Capital and Revenue Expenditure and Receipts Rebate and Relief in Tax Provision and Procedure of Filings the Return of Income and e-Filing of Income Tax and TDS Returns. .

Download or read book R.K. Jain’s GST Law Manual (Set of 2 Vols.) – Acts, Rules, Forms with Ready Reckoner & 1000 Tips along with SGST, Circulars, Notifications & Advance Rulings | Amended up to 1st February 2022 written by R.K. Jain and published by Taxmann Publications Private Limited. This book was released on 2022-02-08 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the complete, updated, amended & annotated text of all provisions of the GST Law. This book has been divided into eleven parts: • Part 1 – Ready Reckoner of GST Laws & Procedures & 1,000 Tips on GST • Part 2 – GST Acts • Part 3 – GST Rules • Part 4 – Reverse Charge Mechanism • Part 5 – Forms & Proformas • Part 6 – State GST & Compensation Cess • Part 7 – Circulars, Press Releases & Public Notices • Part 8 – Advance Ruling on GST • Part 9 – Notifications • Part 10 – Appeals & Revisions • Part 11 – Index to Notifications The Present Publication is the 15th Edition, authored by R.K. Jain, as upto 1st February 2022. The coverage of this book is as follows: • Ready Reckoner of GST Laws & Procedures & 1,000 Tips on GST o 1,000+ Tips for GST o 250 CBEC Solutions to GST Problems o Experts Guide on 9+ Topics o A to Z GST Laws & Procedure for Goods & Services – At a Glance in 190+ Pages o Date charts for your obligations under GST on 9+ Topics • GST Acts o CGST Act, 2017 o CGST (Extension to Jammu and Kashmir) Act, 2017 o IGST Act, 2017 o IGST (Extension to Jammu and Kashmir) Act, 2017 o UTGST Act, 2017 o GST (Compensation to States) Act, 2017 o Constitution (One Hundred and First Amendment) Act, 2016 • GST Rules o Rules under GST • Reverse Charge Mechanism for Goods & Services • Forms & Proformas • State GST & Compensation Cess • Circulars, Press Releases & Public Notices o Departmental Clarification, Flyers/Leaflets, Circulars, Public Notices & Press Release on GST • Advance Ruling on GST • Notifications o Notifications issued under CGST/IGST/UTGST/SGST (including issued by States) • Appeals & Revisions o GST Appellate Tribunal – Notifications & Order • Index to Notifications

Download or read book Practical Problems in Income Tax - SBPD Publications written by Dr. R. K. Jain and published by RAJEEV BANSAL. This book was released on 2021-05-29 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1..Important Definitions 2. Assessment on Agricultural Income, 3. Exempted Incomes, 4.Residence and Tax Liability 5. Income from Salaries 6. Income from Salaries (Retirement and Retrenchment) 7. Income from House Property 8. Depreciation 9. Profits and Gains of Business or Profession 10. Capital Gains 11. Income from Other Sources 12. Set-off and Carry Forward of Losses 13. Deductions from Gross Total Income 14. Assessment of Individuals 15. Computation of Tax Liability of Individuals, .16. Deduction of Tax at Source 18. Advance Payment of Tax , 19. Assessment of Hindu Undivided Family and Computations of tax liability, 20. Assessment of Firm and Association of Persons and Computation of Tax Liability, 21.Assessment of campanies, 22.Assessment of Co-Opreative Socirties, 23. Tax Planning for New Business, Capital and Revenue Expenditure Receipts Rebate and Relief in Tax

Download or read book Service Tax - How To Meet Your Obligations (set Of 2 Volumes) written by S. S. Gupta and published by . This book was released on 2009-08-01 with total page 2615 pages. Available in PDF, EPUB and Kindle. Book excerpt: ABOUT THE BOOK AS AMENDED BY FINANCE (NO.2) ACT 2009 & INCORPORATING NOTIFICATION ISSUED ON 31 ST AUGUST 2009 ON NEW SERVICES Volume I : *Basic Propositions *Exemptions *Export & Import of Services *Valuation of Taxable Services *Advertising Agency's Services to Outdoor Caterer's Services Volume II: *Packaging Activity Services to Works Contract Services *Registration/Payment of Tax/Returns, etc. *CENVAT Credit *Reckoner of Services Liable to Tax

Download or read book Direct Taxes Law And Practice (Assessment Year 2021-22) written by Dr. R. K. Jain, and published by SBPD Publications. This book was released on 2021-09-29 with total page 716 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlights of Finance Act, 2021 1. Income Tax- An Introduction, 2. Important Definations, 3. Assessment on Agricultural Income, 4. Exemptes Income, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income From Salaries (Retirement and Retrenchment), 8. Income From House Property, 9. Depreciation, 10. Profit and ganis of Business or profession, 11.capital Gains, 12. Income From Other Sources, 13. Income tax Authorities, 14. Clubbing of income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deduction From Gross Total Income, 17. Assesment of Individulas (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Taxes at Sources, 20. Procedure of Assessment, 21. Penalties, Offenecs and Prossecutions, 22. Appeal and Revison, 23. Tax - Planning, 24. Recovery and Refunds of Taxs, 25. Advance Payment of Tax, 26. Assessment of Hindu Undivided Family and Computation of Tax Liability, 27. Assessment of Firm and Association of Persons and Computation of tax Liability, Rebate and Relief in Tax Supreme Court Leading Cases Provisomns and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns.

Download or read book Income Tax Law & Practice with GST Dr. R. K. Jain (25th Edition A.Y. 2020-21) written by Dr. R. K Jain and published by SBPD Publications. This book was released on 2020-08-21 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlights of Finance Act, 2020 1. Income Tax–An Introduction , 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciationn 10. Profits and Gains of Business or Profession (Including : Special Provision for Computing Profits and Gain of Profession on Presumptive Basis) 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses Deductions From Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Deduction of Tax at Source 20. Procedure of Assessment 21. Assessment of Firm and Association of Persons and Computation of Tax Liability Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns l Supreme Court Leading Cases l GST–Concept, Registration and Taxation Mechanism l Rebate and Relief in Tax | Examination Papers