Sutra 2

Devanagari script

निष्क्राम्यं प्रवेश्यं च शुल्कम् ॥ कZ_०२.२२.०२ ॥

Transliteration

niṣkrāmyaṃ praveśyaṃ ca śulkam

Translation

નિકાસ (બહાર જતો માલ) અને આયાત (અંદર આવતો માલ)—બન્ને પર શુલ્ક લાગુ પડે છે.

Word by Word

• निष्क्राम्यम्: (goods) to be taken out; exportable
• Type: Noun (verbal adjective/gerundive)
• Root: निष्-क्रम्
• Form: कृदन्त (तव्यत्/यत्-प्रत्ययार्थक gerundive); नपुंसकलिङ्ग; एकवचन; प्रथमा/द्वितीया (contextually ‘that which is to be taken out/exportable’)

• प्रवेश्यम्: (goods) to be brought in; importable
• Type: Noun (verbal adjective/gerundive)
• Root: प्र-विश्
• Form: कृदन्त (तव्यत्/यत्-प्रत्ययार्थक gerundive); नपुंसकलिङ्ग; एकवचन; प्रथमा/द्वितीया (contextually ‘that which is to be brought in/importable’)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय (coordinating conjunction)

• शुल्कम्: duty; customs levy; toll
• Type: Noun
• Root: शुल्क
• Form: नपुंसकलिङ्ग; एकवचन; प्रथमा (predicate nominative)

Entities Mentioned

• exporters
• importers
• customs posts

More Details

FAQs

Why tax both imports and exports?

To create a comprehensive customs net: revenue capture, monitoring of strategic goods, and leverage over trade flows in both directions.