R.K. Jain’s RoDTEP & RoSCTL Rate Reckoner by Kishore Harjani – 1st Edition 2026.

R.K. Jain’s RoDTEP & RoSCTL Rate Reckoner (1st Edition, 2026), authored by indirect tax expert CA Kishore Harjani, is a definitive, single-volume treatise on India’s principal export-remission schemes. Updated comprehensively to 1st May 2026, this book goes far beyond a simple rate table. It pairs an exhaustive, ready-to-use rate reckoner with rigorous legal commentary, step-by-step procedures, and judicial precedents to help professionals navigate the zero-rating principle of exports.

Key Professional Features

• True Rate Reckoner: Every tariff line for RoDTEP is presented in the Appendix 4R/4RE format (HS Code, Description, UQC, Rate as % of FOB, Value Cap). RoSCTL rates are presented across Schedules 1 to 4 for apparel and made-ups.

• Step-by-Step Claim Procedures: Detailed 8-step (RoDTEP) and 7-step (RoSCTL) walkthroughs covering IEC/AD-code registration, shipping-bill declarations, ICEGATE scroll generation, and the RoDTEP Annual Return (RAR).

• Clause-by-Clause Commentary: Paragraph-by-paragraph notes on operative instruments, including FTP paragraphs 4.54–4.59 and the Electronic Duty Credit Ledger Regulations, 2021.

• Worked Case Studies & Judicial Precedents: Practical computations demonstrating percentage vs. value-cap entitlements, the interplay of Drawback/IGST refunds, and rich case law from the Supreme Court and High Courts.

Book Structure & Coverage

Introduction: The Conceptual & Statutory Framework (Zero-Rating Principle, WTO backdrop). Chapter 1 – RoDTEP: Scheme eligibility, rate-fixation methodology, the eight-step claim process, and chronological developments up to the May 2026 Customs-Tariff alignment. Chapter 2 – RoSCTL: Sector-specific coverage for garments and made-ups, origin/evolution from RoSL, the mandatory RoSCTL-vs-RoDTEP election rule, and composite shipping bills. Part 1 & 2 – Rate Reckoners: Comprehensive tariff-line-by-tariff-line rate schedules for both schemes. Part 3 – Reference Compilation: Full-text reproduction of key DGFT and Customs notifications, plus a consolidated list of circulars for quick lookup.

Who Should Buy This Book?

• Exporters & Export Houses: Manufacturers and merchant-exporters across all sectors needing correct remission rates and value caps.

• Customs Brokers, CHAs & Freight Forwarders: Professionals handling shipping-bill declarations and ICEGATE generation.

• Chartered Accountants & Trade-Compliance Teams: Consultants advising on eligibility, computation, audit defense, and corporate FTP/GST interfaces.

• Advocates & Litigators: Legal practitioners dealing with RoDTEP/RoSCTL disputes.

About the Author: CA Kishore Harjani

Kishore Harjani is a distinguished member of the Institute of Chartered Accountants of India, holding an LLB and a Master of Commerce degree. With over 20 years of experience in indirect taxation (substantially with Big 4 firms), he specializes in business structuring, VAT/GST audits, and multinational tax-planning. He has actively advised the CBIC, trained State GST officials, and authored numerous authoritative titles for Taxmann on GST, Customs, and Indirect Tax laws.