Referencer | A Reference Library for Customs, Excise & Service Tax Officers and Tax Payers

Effective Dates	DA Rates
01.01.2017	4%
01.07.2016	2%
01.01.2016	0%
01.01.2016	125%
01.07.2015	119%
01.01.2015	113%
01.07.2014	107%
01.01.2014	100%
01.07.2013	90%
01.01.2013	80%
Rates of Dearness Allowance

Rates of Interest on GPF

Effective Dates	Interest Rates
01.07.2016	08.10%
01.04.2013	08.70%
01.04.2012	08.80%
01.04.2011	08.60%
01.04.2003	08.00%
01.04.2002	09.00%
01.04.2001	09.50%
Rates of Interest on GPF

Referencer for Air Customs Officers (Second Edition)

A Complete Collection of All the Government of India’s & CBEC's Orders on the Clearance of International Passengers and Baggage at Airports and Seaports
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Referencer for Import Docks Officers (First Edition)

An Exhaustive Collection of All the Government of India’s, CBEC's and Local Commissionerate's Orders on the Clearance of Containerized Cargo Imported at Docks, CFSs and ICDs
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Buy or Read for Free a Kindle Edition (Vol-I)

Buy or Read for Free a Kindle Edition (Vol-II)

Referencer Library - Latest Documents - Goods and Services Tax (CGST and IGST)

1.	Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the CGST Rules, 2017. [CGST Orders: F.No. 345/114/2017-GST; Dated 21.07.2017] read more »

Exempts intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act.
[C Cess Rate Notifications: F.No. 354/136/2017-TRU; Dated 20.07.2017] read more »

3.	Amends the notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, [G.S.R. 720(E)]. [C Cess Rate Notifications: F.No. 354/221/2016-TRU (Pt.); Dated 18.07.2017] read more »

Exempts intra-State supplies of goods, the description of which is specified in the Schedule appended to the notification, falling under the tariff item, sub-heading, heading or Chapter of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017) - Corrigendum.
[CGST Rate Notifications: F.No. 354/117/2017-TRU Pt.; Dated 12.07.2017] read more »

Exempts inter-State supplies of goods, the description of which is specified in the Schedule appended to the notification, falling under the tariff item, sub-heading, heading or Chapter, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017) - Corrigendum.
[IGST Rate Notifications: F.No. 354/117/2017-TRU Pt.; Dated 12.07.2017] read more »

Referencer Library - Latest Documents - Customs

1.	Exchange Rates - Supersedes the notification No. 70/2017-CUSTOMS (N.T.), dated 6th July, 2017. [Notifications (Non-Tariff): F.No. 468/01/2017-Cus.V; Dated 20.07.2017] read more »

2.	Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)]. [Notifications (Non-Tariff): F.No. 467/01/2017-Cus.V; Dated 14.07.2017] read more »

3.	O-Acid - Anti-dumping duty on the import of ‘O-Acid’, falling under Chapter 29 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from China PR. [Notifications (ADD): F.No. 354/111/2017-TRU; Dated 13.07.2017] read more »

Grinding Media Balls - Continuation of anti-dumping duty on imports of ‘Grinding Media Balls’ (excluding Forged Grinding media Balls), originating in, or exported from, Thailand and People’s Republic of China imposed vide notification No. 36/2012-Customs (ADD), dated the 16th July, 2012 [G.S.R. 568(E)].
[Notifications (ADD): F.No. 354/92/2012-TRU; Dated 13.07.2017] read more »

5.	Amendments in the notification No. 50/2017-Customs, dated the 30th June, 2017 [G.S.R. 785(E)]. [Notifications (Tariff): F.No. 354/78/2009-TRU (Pt.); Dated 10.07.2017] read more »

Referencer Library - Latest Documents - Central Excise

Recinds the notifications No. 56/2002-Central Excise, dated 14-11-2002 [G.S.R. 764(E)]; No. 57/2002-Central Excise, dated 14-11-2002 [G.S.R. 765(E)]; No. 49/2003-Central Excise, dated 10-6-2003 [G.S.R. 471(E)]; No. 50/2003-Central Excise, dated 10-6-2003 [G.S.R. 472(E)]; No. 20/2007-Central Excise, dated 25-4-2007 [G.S.R. 307(E)]; No. 1/2010-Central Excise, dated 6-2-2010 [G.S.R. 62(E)].
[Notifications (Tariff): F.No. 354/119/2017-TRU; Dated 18.07.2017] read more »

Recinds the notifications No. 29/2008- Central Excise (NT), dated 1-7-2008 [G.S.R. 490(E)]; No. 30/2008- Central Excise (NT), dated 1-7-2008 [G.S.R. 491(E)]; No. 10/2010- Central Excise (NT), dated 27-2-2010 [G.S.R. 126(E)]; No. 11/2010- Central Excise (NT), dated 27-2-2010 [G.S.R. 127(E)] and No. 17/2010- Central Excise (NT), dated 13-4-2010 [G.S.R. 319(E)].
[Notifications (Non-Tariff): F.No. 354/119/2017-TRU; Dated 18.07.2017] read more »

3.	Constitution of Review Committees of the Commissioners of Central Excise and Service Tax. [Office Orders: F.No. 390/Review/49/2017-JC; Dated 13.07.2017] read more »

4.	Constitution of Review Committees of the Commissioners of Central Excise and Service Tax. [Office Orders: F.No. 390/Review/49/2017-JC; Dated 13.07.2017] read more »

5.	Constitution of Review Committees of the Chief Commissioners of Central Excise and Service Tax. [Office Orders: F.No. 390/Review/49/2017-JC; Dated 13.07.2017] read more »

Referencer Library - Latest Documents - Service Tax

1.	The Service Tax (Fourth Amendment) Rules, 2017. [Notifications: F.No. 137/18/2017-Service Tax; Dated 22.06.2017] read more »

2.	Further amends the notification No.25/2012-Service Tax, dated the 20th June, 2012 [G.S.R. 467(E)]. [Notifications: F.No. 354/75/2017-TRU; Dated 04.05.2017] read more »

3.	Extends the date of submission of the Form ST-3 for the period from 1st October 2016 to 31st March 2017, from 25th April, 2017 to 30th April, 2017. [Orders: F.No. 137/99/2011-Service Tax; Dated 25.04.2017] read more »

4.	Further amends the notification No. 30/2012-Service Tax, dated the 20th June, 2012 [G.S.R. 472 (E)]. [Notifications: F.No. 354/42/2016-TRU; Dated 13.04.2017] read more »

5.	The Point of Taxation (Amendment) Rules, 2017. [Notifications: F.No. 354/42/2016-TRU; Dated 13.04.2017] read more »

Referencer Library - Latest Documents - Other Matters

1.	DO Letter from the Chairman. [Service Matters: F.No. 19/CH(EC)/2017; Dated 21.07.2017] read more »

Promotion of Shri D.P. Nagendra Kumar, an Indian Revenue Service (Customs and Central Excise) officer to the grade of Chief Commissioner of Customs, GST & CX in the Pay Scale of Rs.75500 - 80000/- (pre-revised) (HAG+) against the vacancies for the panel year 2017-18, on regular basis and Shri Pullela Nageswara Rao on ad-hoc basis.
[Promotions & Transfers: F.No. A-32012/52/2016-Ad.ll; Dated 21.07.2017] read more »

3.	Appoints the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary to the Government of India in the Revision Application Unit of the Department of Revenue. [Promotions & Transfers: F.No. A.11015/2/2016-Ad.l; Dated 20.07.2017] read more »

4.	Services Rakesh Sharma-II, Raj Pal Sharma placed at the disposal of Department of Revenue, initially for period of 2 years. [Promotions & Transfers: F.No. A.32012/04/2017-Ad.II; Dated 20.07.2017] read more »

5.	Shri R.K. Mahajan, Member (Budget) to look after the work of Shri Mahender Singh, Member (GST) during the leave period from 21st to 26th July, 2017 in addition to his present assignments. [Promotions & Transfers: F.No. A.50/25/2000-Ad.II; Dated 20.07.2017] read more »

Referencer Library - Discussion Board - Member's Queries

19-07-2017

Sir,

1. As per the Annexure-I of Baggage Rules, 2016, free allowance is applicable upto two litres in case of Alcoholic liquor or wines. It is also understood that there is no free allowance in case of beer imported in baggage vide previous Admn. reply to members queries in the read more »

Referencer Library - Latest Articles

CLASSIFICATION OF INDOLINONE.

23-06-2017

As per the Notification No. 9/2017-Cus. (ADD), dated 24-03-2017, anti-dumping duty (ADD) has been levied on import of Indolinone, originating in, or exported from, the People's Republic of China. The said goods is specified in column (3) of the table of the said notification falling under the read more »

CLASSIFICATION OF ORGANIC CHEMICALS.

31-05-2017

Recently DGFT has notified the 'Indian Trade Classification (Harmonised Systems) of Import Items, 2017 [ITC (HS) 2017] vide Notification No. 36/2015-2020, dated 17-01-2017. As mentioned in the ITC (HS) 2017, certain items have been added in the most of the chapters. Also, ITC (HS) codes of read more »

Anti-dumping, safeguard duties will be part of the value for levy of IGST.

23-05-2017

Under the GST regime, what is the status of anti-dumping and safeguard duties on imported goods?

Those duties are levied under the Customs Tariff Act, 1975 and so, they will not be affected. Some of the notifications read more »

Referencer Library - Latest News - Newspaper Headlines

1kg gold found in airport loo, plumbers under scanner.

22-07-2017

When a 41-year-old frequent flyer landed at the international airport from Dubai on Friday, customs officials started tailing him right from the moment he walked out of the aircraft. For, they had specific tip-off that Mohammedali Kekepuram, who was returning from his fifth foreign trip in seven read more »

CBDT: GST not to be added for TDS computation.

20-07-2017

The Central Board of Direct Taxes (CBDT) has clarified that, where the recipient of a service is required to deduct tax at source (TDS) when making a payment to the supplier, the amount of TDS shall be computed without grossing up for the goods and service tax read more »

Desi fizzy drinks add juice to cut GST.

19-07-2017

Local beverage players, numbering in hundreds, have firmed up plans to add fruit juice to carbonated beverages as part of their attempts to lower the Goods and Services Tax (GST) burden. While fizzy drinks such as Coke, Pepsi cola and Sprite attract 40% tax under GST, beverages read more »

Referencer Library - Latest News - News on Corruption

`Chak De' role model Negi may be suspended in airport graft case.

10-07-2017

Ranjan Negi, assistant commissioner of customs and former India hockey goalkeeper, the inspiration behind the Bollywood hit movie Chak De India, and his colleague may be suspended in the ongoing crackdown against corruption in the air cargo complex, Sahar.

Chief commissioner of customs Devendra read more »

17 tainted customs officials suspended.

04-07-2017

Seventeen customs officials--all examiners and appraisers--have been suspended for alleged negligence following a series of smuggling cases detected in the air cargo complex at Sahar.

Those suspended include 11 officers who were transferred after a surprise inspection by the Central Intelligence Unit at the read more »