Indirect Tax

We know that rates of Customs are provided in Customs Tariff Act(CTA).


There are 2 schedules of CTA

  • First Schedule of CTA
  • Second Schedule of CTA


Details of

First Schedule of CTA


Goods liable for import duty 

Second Schedule of CTA


Goods liable for export duty


There are number of goods in CTA which are divided into different headings and subheadings.


Classification means

Determining the headings or sub-headings of the Customs Tariff Act, 1975 (CTA) under which the imported/export goods are be covered.


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.