CBIC Issues Clarification on Constitution of Camera Module in Mobile Phone for Calculating BCD Rate [Read Circular]

The intent of the Circular is to clarify any ambiguity regarding the requirements to constitute a camera while ensuring uniformity in tax treatment

By Avinash Kurungot - On March 26, 2025 7:06 am - 2 mins read

CBIC - Tax on Mobile Phone Camera Modules - Mobile phone camera module BCD rate - TAXSCAN

The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the scope and classification of camera modules used in cellular mobile phones for the purpose of calculating Basic Customs Duty (BCD). The directive, issued on March 24, 2025, was necessitated by concerns raised by the Directorate of Revenue Intelligence (DRI) regarding…

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