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Concepts · CA Final/Indirect Tax Laws

Indirect Tax Laws

Ch 5 · Customs — Levy, Valuation & Procedures

5 concept points · 4 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
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Important Points

🧮 Formula sheet

  1. 1.Assessable Value = CIF + 1% landing charges (pre-2017 rule) — now per actual costs
  2. 2.BCD = Assessable Value × BCD%
  3. 3.IGST on imports = (AV + BCD + SWS) × IGST%
  4. 4.Compensation Cess on luxury / sin goods over and above IGST

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