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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 3271.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 3725.00

Import Duty on Silver

Indian Customs Holidays

< May 2019 >
SunMonTueWedThuFriSat
2829301234
5678R1011
121314151617H
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2627282930R1
2345678
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
01.01.2019    12%
01.07.2018    9%
01.01.2018    7%
01.07.2017    5%
01.01.2017    4%
01.07.2016    2%
01.01.2016    0%

Rates of Dearness Allowance

Rates of Interest on GPF

Effective Dates Interest Rates
01.01.2018 07.60%
01.07.2017 07.80%
01.04.2017 07.90%
01.04.2016 08.10%
01.04.2013 08.70%

Rates of Interest on GPF

Referencer for GST Acts 2018
(First Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time.

Buy or Read for Free a Kindle Edition

Referencer for Air Customs Officers
(Second Edition)

A Complete Collection of All the Government of India’s & CBIC's Orders on the Clearance of International Passengers and Baggage at Airports and Seaports
Now on sale at www.Amazon.in

Buy or Read for Free an updated Kindle Edition

Referencer for Import Docks Officers
(First Edition)

An Exhaustive Collection of All the Government of India’s, CBIC's and Local Commissionerate's Orders on the Clearance of Containerized Cargo Imported at Docks, CFSs and ICDs
Now on sale at Amazon Kindle Store

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

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

Goods and Services Tax (CGST, IGST and UGST) - Latest Notifications, Circulars & Instructions
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1. 

Amends notification No. 11/2017-Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
[UTGST Rate Notifications: F.No. 354/32/2019-TRU ; Dated 10.05.2019]
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2. 

Amends notification No. 8/2017-Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
[IGST Rate Notifications: F.No. 354/32/2019-TRU ; Dated 10.05.2019]
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3. 

Amends notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.
[CGST Rate Notifications: F.No. 354/32/2019-TRU ; Dated 10.05.2019]
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4. 

GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017-Central Tax (Rate), S.No. 41 dated 28.06.2017.
[CGST Circulars: F.No. 354/27/2019-TRU; Dated 30.04.2019]
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5. 

GST Applicability on Seed Certification Tags.
[CGST Circulars: F.No. 354/27/2019-TRU; Dated 30.04.2019]
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Customs - Latest C.B.E. & C Notifications, Circulars & Instructions
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1. 

Exchage rates - Superseds the notification No. 30/2019-CUSTOMS (N.T.), dated 4th April, 2019.
[Notifications (Non-Tariff): F.No. 468/01/2019-Cus.V; Dated 16.05.2019]
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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. 467/01/2019-Cus.V; Dated 15.05.2019]
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3. 

Further amends the notification No. 50/2017-Customs, dated the 30th June, 2017 [G.S.R. 785(E)].
[Notifications (Tariff): F.No. 341/15/2018-TRU; Dated 14.05.2019]
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4. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority by DGRI.
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-16/2019-CI; Dated 13.05.2019]
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5. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority by DGRI.
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-12/2019-CI; Dated 13.05.2019]
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Central Excise - Latest C.B.E. & C Notifications, Circulars & Instructions
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1. 

Extension of time limit for filing of Monthly Return for production and removal of goods and other relevant particulars and CENVAT credit specified in Form ER-1 and specified in ER-2.
[Office Orders: F.No. 267/58/2019-CX.8; Dated 08.05.2019]
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2. 

Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in.
[Notifications (Non-Tariff): F.No. 267/58/2019-CX.8; Dated 08.05.2019]
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3. 

Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in.
[Board's Circulars: F.No. 267/58/2019-CX.8; Dated 08.05.2019]
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4. 

Review of progress of implementation of Scheme of Budgetary Support to eligible industrial units located in States of Jammu and Kashmir, Uttarakhand, Himachal Pradesh, and North East including Sikkim - Clarifications.
[Board's Circulars: F.No. 116/15/2017-Cx.3; Dated 10.01.2019]
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5. 

Amends or further amends, as the case may be, the Notifications No. 22/2003-Central Excise dated the 31st March, 2003 [G.S.R 265(E), dated the 31st March, 2003]; No. 23/2003-Central Excise dated the 31st March, 2003 [G.S.R 266(E), dated the 31st March, 2003] and No. 24/2003-Central Excise dated the 31st March, 2003 [G.S.R 267(E), dated the 31st March, 2003] in the manner as specified in the corresponding entry in of the said Table.
[Notifications (Tariff): F.No. DGEP/EOU/40/2017; Dated 05.12.2018]
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Service Tax - Latest C.B.E. & C Notifications, Circulars & Instructions
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1. 

Directs the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, in the said period, but for the said practice, shall not be required to be paid.
[Notifications: F.No. 137/14/2018-Service Tax; Dated 06.03.2019]
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2. 

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC).
[Board's Circulars: F.No. 354/321/2018-TRU; Dated 15.01.2019]
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3. 

Directs the service tax payable under section 66B of the Finance Act, 1994, on the services by way of granting of "right of way" by "local authorities", as defined in sub-section (7) of section 3 of the Indian Telegraph Act, 1885, in the period commencing on and from the lst day of July, 2012 and ending with the 30th day of June, 2017, but for the practice, shall not be required to be paid.
[Notifications: F.No. 137/12/2018-Service Tax; Dated 30.11.2018]
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4. 

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM).
[Board's Circulars: F.No. 137/51/2016 service Tax; Dated 30.05.2018]
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5. 

Applicability of the Place of Provision of Services Rules, 2012 to development of software and services on software.
[Board's Circulars: F.No. 137/26/2016-Service Tax-Part-V; Dated 04.05.2018]
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Others - Latest C.B.E. & C Orders on Promotions, Transfers, etc.
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1. 

DO Letter from the Chairman.
[Service Matters: F.No. 21/CH(IC)/2019; Dated 17.05.2019]
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2. 

Temporary attachment of Shri Dinesh Kumar Gupta, IRS (C&CE) officer with Directorate of International Customs.
[Promotions & Transfers: F.No. A.35017/40/2019-Ad.II; Dated 14.05.2019]
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3. 

Promotion to the post of Joint Commissioner of Customs & Central Excise on Ad-hoc basis - Corrigendum.
[Promotions & Transfers: F.No. A.32012/27/2015-Ad.II (Pt.); Dated 10.05.2019]
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4. 

Acceptance of VRS request of Shri Lalit Mohan Agarwal, Chemical Examiner, Grade-II in CRCL.
[Promotions & Transfers: F.No. 10A38/3/2019-Ad.IIB; Dated 10.05.2019]
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5. 

DO Letter from the Chairman.
[Service Matters: F.No. 20/CH(IC)/2019; Dated 10.05.2019]
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Discussion Board - Member's Queries, Feedbacks & Replies
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21-04-2019

Sir,

In terms of circular 15/2002 dated 25.02.2002, the consignor of the coastal goods, in foreign going Indian flag vessel, shall submit a Bill of Coastal goods and a bond to be executed. As per the circular No: 08/2019-Cus dt 26.02.2019 imported containers can also be used for carrying domestic read more »

Latest Articles - Written by Prominent Members
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LAW RELATING TO LEVY OF CUSTOMS DUTIES UNDER THE CUSTOMS TARIFF ACT, 1975.

15-04-2019

Introduction

As defined in the Wikipedia, tariff is a tax on im­ports or exports between sovereign States. It is a form of regulation of foreign trade. It is a policy that taxes foreign products to encourage or protect domestic industry. It helps read more »

Latest News - From Newspaper Headlines
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BIG RELIEF? - HC: No GST at duty-free shops.

25-05-2019

New Delhi: Multiple court rulings on payment of goods and services tax (GST) at duty-free shops are making life confusing for those buying perfumes and chocolates from these stores.

A recent Allahabad high court judgment may, however, provide some relief with the court ruling read more »

Govt eyes higher ease of doing biz rankings - Banks On GST Gains, Better Debt Recovery.

23-05-2019

New Delhi: The government is banking on gains from goods and services tax (GST) and higher recovery from bad debt that is now subject to insolvency resolution to move up the World Bank’s Ease of Doing Business rankings.

Officials from the department for promotion read more »

Builder’s tax call will decide your GST rate - For Under-Construction Flat, You Will Get 5% Levy Benefit Only If He Moves To New Regime.

09-05-2019

New Delhi: Your GST liability will only come down to 5% on the remaining instalments of your under-construction apartment, if your builder decides to move to the new mechanism.

Under the revised regime, the GST Council has lowered the levy to 5% from 12% read more »

Latest News - Newspaper Reports on Corruption
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Ex-Customs officer wanted for 20 years arrested in UP.

02-04-2019

The Central Bureau of Investigation (CBI) on 08-03-2019 arrested a Former Customs Officer, who was wanted in a 1999 bribery case in Mumbai, from a medical college in Uttar Pradesh. The accused Abhinav Singh, 48, had posed as a doctor and was working at the college.

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Latest Judgements - SC Judgements on Service Matters
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21-08-2018 KUDRAT SANDHU Vs UNION OF INDIA

Service Matter - Regarding the CESTAT, it would be inappropriate to interpret service rules such that a Member (J) upon assuming office would have a tenure expiring after five years if it falls before attaining the age of 62 years - Hence the clarification issued for the ITAT is also applicable to members of the CESTAT - Regarding members of the Armed Forces Tribunal (AFT), they would hold office until attainment of 65 years of age - However, chairpersons of the AFT who also served as judges of the Apex Court, would serve in such capacity till the age of 70 years - Lastly, regarding the Central Administrative Tribunal, the old service rules would apply.

Case Law »
16-07-2018 KUDRAT SANDHU Vs UNION OF INDIA

Service Matter - Appointment of Tribunal Members - Clarifies that the retirement age for Technical Member of ITAT will be 62 and 65 for the President of the Tribunal.

Case Law »