The Customs Tariff, IGST & Foreign Trade Policy Rate Reckoner
3rd Edition | 2025–26 | Edited by CA Kishore Harjani
Amended by the Finance Act 2025
A Complete HSN-wise Duty & Policy Reference for Imports and Exports
This definitive two-volume compendium provides a comprehensive, HSN-wise analysis of India’s Customs Tariff, IGST rates, and Foreign Trade Policy (FTP) conditions, covering every aspect required to accurately compute total import duties and ensure regulatory compliance.
Aimed at simplifying classification and compliance, the Reckoner details basic customs duty, preferential rates, exemptions, additional cesses (AIDC, SWS, NCCD, Health Cess, etc.), and IGST, while seamlessly linking FTP conditions and restrictions to each tariff line—all on a single-page view per HSN.
Who Should Use This Book?
Tax Professionals & Consultants – Chartered accountants, CS, advocates, and consultants handling indirect tax and international trade matters.
Importers, Exporters & Customs Brokers – For quick reference on applicable duties, exemptions, and policy restrictions.
Compliance Officers & Corporate Tax Teams – Involved in customs clearance, EXIM policy interpretation, or import costing.
Government Officials – Customs, GST, and FTP administrators, investigators, and policy drafters.
Academicians & Students – In customs law, foreign trade, and indirect taxation domains.
Key Features:
[HSN-Wise Duty Computation]
Breaks down every tariff line into total effective duty with all components—BCD, SWS, AIDC, IGST, Health Cess, NCCD, etc.[FTP Mapping & Restrictions]
Each HSN code includes applicable policy conditions, prohibitions, and DGFT restrictions—allowing fast, full-spectrum compliance checks.[Total Duty Column]
Consolidated final duty rate displayed per tariff item; special footnotes provided where calculation depends on conditions or exemptions.[Dual IGST Rates]
Dual entries ensure clarity where multiple IGST rates apply to the same HSN description.[Anti-Dumping, CVD, Safeguard Duties]
Chapter-wise references and notifications included for protective duties.[Exemption Notifications]
General and specific exemptions cited in detail at the chapter and item levels.[Chapter-wise Legal Digest]
Key circulars, advance rulings, and court decisions mapped to the relevant sections of each chapter.[Unaltered HSN Structure]
Preserves official tariff descriptions while layering practical duty and policy data for each line.[E-Way Bill Exemptions]
Chapter-end notes indicate exemptions from e-Way Bill requirements for select products.
Structure of the Book
Volume 1
Part 1: Full Text of the Customs Tariff Act, 1975
Part 2: Import Tariff – First Schedule (Chapters 1–98, arranged in 21 Sections)
Part 2A: Export Tariff – Second Schedule
Volume 2
Part 3: General Exemptions for Import
Part 4: IGST (Act, Rules, Rates & Notifications)
Part 5: Annexures – Compensation Cess, AIDC, SWS, NCCD, Health Cess, Special Duties, Baggage Rules, etc.
Part 6: Safeguard Duty – Rules & Notifications
Part 7: Anti-Dumping & Countervailing Duty – Rules & Notifications
Part 8: Miscellaneous – Commodity Index & Chronological Notification List
Within Each Chapter (Import Tariff)
Beginning: Section Notes, Chapter Notes, Exemptions
Middle: Tariff Table with BCD, Exemptions, Additional Levies, IGST, Total Duty, FTP/Policy restrictions
End: Safeguard/CVD/Anti-dumping Notifications, Case Laws, e-Way Bill exemptions, Clarifications
Bonus: Complimentary Access to Centaxonline’s Customs Tariff Tool
Free for Two Months with the Book | Mobile & Desktop Compatible
Real-Time Duty Calculator – Input assessable value to get auto-calculated BCD, AIDC, SWS, IGST, and Total Duty (in % and ₹).
Daily Updates – Automatically reflects all government changes, notifications, and Budget amendments.
Smart HSN Search – Autocomplete and browse by keyword or code
Policy Footnotes & Hyperlinks – Direct links to exemptions, FTP conditions, or trade agreements
Subscription Option – Extend beyond the free period at ₹5,000 + GST annually
Whether you are classifying a product, calculating the landed cost, or ensuring FTP compliance, this handbook delivers unmatched clarity and accuracy—making it a must-have resource for every stakeholder in India’s trade ecosystem.
