https://www.taxtmi.com/circulars?id=69252 For CTH 9804, goods for personal use not prohibited by import law attract Basic Customs Duty, Social Welfare Surcharge and IGST; duty concession applies where commercial transaction is involved, with a specified combined duty percentage of assessable value. Consignments imported as gifts are subject to a higher combined duty rate due to an increased Basic Customs Duty component and resultant IGST calculation. B2B consignments are assessed as per tariff. For CTH 49011010 (printed books) a reduced Basic Customs Duty applies and SWS and IGST are nil. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 03 Mar 2026 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69252 For CTH 9804, goods for personal use not prohibited by import law attract Basic Customs Duty, Social Welfare Surcharge and IGST; duty concession applies where commercial transaction is involved, with a specified combined duty percentage of assessable value. Consignments imported as gifts are subject to a higher combined duty rate due to an increased Basic Customs Duty component and resultant IGST calculation. B2B consignments are assessed as per tariff. For CTH 49011010 (printed books) a reduced Basic Customs Duty applies and SWS and IGST are nil. Circulars Customs Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69252