R.K. Jain’s Guide to New Mega Customs Exemption offers an authoritative analysis of Notification No. 45/2025-Cus., dated 24-10-2025, which consolidates 31 separate customs exemption notifications into a unified, transparent framework. Authored by CA. Kishore Harjani, the book provides detailed comparative tables, analytical commentary, and HSN mapping to help professionals interpret the revised structure. It explains the policy rationale behind this major trade facilitation reform and cross-references linked notifications (44/2025–47/2025-Cus.). This Edition serves as a vital resource for tax experts, legal practitioners, policymakers, and trade professionals navigating India’s new customs exemption regime.
