R.K. Jain’s Customs Tariff, IGST and Foreign Trade Policy Rate Reckoner | 2026-27

R.K. Jain’s Customs Tariff IGST & Foreign Trade Policy Rate Reckoner is a comprehensive, execution-oriented tariff and duty-determination system designed to translate India’s highly layered Customs and trade law framework into a usable, assessment-ready reference for professionals engaged in import–export transactions. Positioned as a Budget 2026 Edition, the publication reflects the post-Finance Bill 2026 statutory and levy architecture in force. The publication is editorially structured as a rate reckoner, enabling the user to determine—with statutory certainty and operational clarity—the actual duty incidence on any import or export. It integrates classification, duty rates, exemption notifications, cesses, IGST, Foreign Trade Policy (FTP) conditions, and Free Trade Agreement (FTA) benefits into a single, chapter-wise decision framework. The work continues the long-standing R.K. Jain editorial tradition of producing Customs references that are accurate, exhaustive, litigation-aware, and practitioner-centric, serving as both a day-to-day working tool and a defensive reference in audit, investigation, and appellate proceedings.