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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 4651.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 5594.00

Import Duty on Silver

Indian Customs Holidays

< September 2019 >
SunMonTueWedThuFriSat
25262728293031
1R34567
89HR121314
15161718192021
22232425262728
293012345
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.

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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. 

Waives the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 31.08.2019]
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2. 

Extends the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
[CGST Notifications: F.No. 20/06/07/2019-GST; Dated 31.08.2019]
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3. 

Brings Section 103 of the Finance (No. 2) Act, 2019 in to force.
[CGST Notifications: F.No. 20/06/12/2018-GST; Dated 31.08.2019]
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4. 

Waives filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 31.08.2019]
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5. 

Removes difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.
[CGST Orders: F.No. 20/06/07/2019-GST; Dated 26.08.2019]
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Customs - Latest C.B.E. & C Notifications, Circulars & Instructions
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1. 

Clarification regarding duty drawback allowed in cases of short realisation of export proceeds due to bank charges deducted by foreign banks.
[Board's Circulars: F.No. 609/19/2019-DBK; Dated 19.09.2019]
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2. 

Exchage rates - Superceds the notification No. 63/2019-CUSTOMS (N.T.), dated 05th September, 2019.
[Notifications (Non-Tariff): F.No. 468/01/2019-Cus.V; Dated 19.09.2019]
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3. 

Disposal of Unmanned Aircraft System (UAS)/ Unmanned Aerial Vehicle (UAVs)/Remotely Piloted Aircraft (RPAS)/ Drones.
[Board's Circulars: F.No. 394/08/2017-(Inv.-Cus.); Dated 20.09.2019]
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4. 

Further amends the notification No. 50/2017-Customs, dated the 30th June, 2017 [G.S.R. 785(E)].
[Notifications (Tariff): F.No. 354/20/2017-TRU (Pt.); Dated 17.09.2019]
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5. 

CVD on the import of “Welded Stainless Steel Pipes and Tubes” falling under tariff items 7306 40 00, 7306 61 00, 7306 69 00, 7306 11 00 and 7306 21 00, originating in or exported from, China PR and Vietnam.
[Others: F.No. 354/125/2019-TRU; Dated 17.09.2019]
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Central Excise - Latest C.B.E. & C Notifications, Circulars & Instructions
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1. 

Further amends the notification No. 11/2017-Central Excise, dated the 30th June, 2017 [G.S.R. 793(E)].
[Notifications (Tariff): F.No. 354/102/2015-TRU (Pt.-III); Dated 23.08.2019]
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2. 

The Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019.
[Notifications (Non-Tariff): F.No. 67/78/19-CX8 (Pt III); Dated 21.08.2019]
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3. 

Appoints the 1st of September, 2019 as the date on which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall come into force.
[Notifications (Non-Tariff): F.No. 267/78/19-CX.8(Pt III); Dated 21.08.2019]
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4. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority for adjudication of SCN F.No. DRI/BZU/F/05/2006 dated 13-05-2008.
[Notifications (Non-Tariff): F.No. 116/08/2019-Cx.3; Dated 18.07.2019]
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5. 

Exempts crude petroleum oil produced in specified oil fields under production sharing contracts or in the exploration blocks offered under the New Exploration Licensing Policy (NELP) through international competitive bidding.
[Notifications (Tariff): F.No. 334/3/2019-TRU; Dated 06.07.2019]
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Service Tax - Latest C.B.E. & C Notifications, Circulars & Instructions
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1. 

Provisions in the Cenvat Credit Rules, 2004 regarding reversal of credit.
[Board's Circulars: F.No. 137/32/2014-Service Tax; Dated 05.07.2019]
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2. 

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016.
[Board's Circulars: F.No. 137/3/2016-Service Tax(Part-I); Dated 21.05.2019]
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3. 

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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4. 

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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5. 

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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Others - Latest C.B.E. & C Orders on Promotions, Transfers, etc.
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1. 

Reversion of Shri Manbir Singh to the post of Assistant Commissioner of Customs & Central Excise (ad-hoc).
[Promotions & Transfers: F.No. A.32012/23/2018-Ad.II; Dated 19.09.2019]
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2. 

Promotion of Smt. Sruthi J.S. to the grade of Deputy Commissioner of Customs & Central Excise on ad-hoc basis.
[Promotions & Transfers: F.No. A.32012/23/2018-Ad.II; Dated 19.09.2019]
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3. 

Placing the services of Shri Vinod Kumar, IRS (C&CE:2008), JD, DRI, Lucknow at the disposal of DOR for a period of four years at the post of Joint Director in Financial Intelligence Unit - India (FIU-IND) on deputation basis.
[Promotions & Transfers: F.No. A.35017/15/2019-Ad.II; Dated 18.09.2019]
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4. 

Promotion to the grade of Deputy Commissioner of Customs and Central Excise of Ad-hoc basis.
[Promotions & Transfers: F.No. A.32012/12/2016-Ad.II; Dated 16.09.2019]
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5. 

DO Letter from the Chairman.
[Service Matters: F.No. 38/CH(IC)/2019; Dated 13.09.2019]
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Discussion Board - Member's Queries, Feedbacks & Replies
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15-09-2019

Sir,

In the cases of seizure of foreign currency or Indian currency at airports by Customs officers, the normal practice followed is issuance of notice under Customs Act, by treating it as import or export of prohibited goods and 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.

15-05-2019

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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SINGLE RATE - Govt looks at 28% GST on lottery.

18-09-2019

New Delhi: The government is looking at a single rate of 28% goods and services tax (GST) on lottery as part of the “one-nation, one-tax” principle, while also exploring the option of putting restrictions on online lottery. The GST Council, which meets in Goa on Friday, is expected to read more »

GST Council not likely to reduce levy on biscuits - Fears Same Demand From Other Biz, Govt Cites Revenue Loss.

18-09-2019

New Delhi: The GST Council may stay clear of reducing goods and services tax (GST) on biscuits, whose case is being aggressively pushed by companies led by Parle, as it may open the doors to same demand from sectors that face a similar levy.

Government’s calculations read more »

STC, once among top PSUs, to be wound up.

17-09-2019

New Delhi: The government has decided to shut down the 63-year-old State Trading Corporation (STC), once among the largest public sector companies, along with PEC (earlier Project and Equipment Corporation of India Ltd), which are remnants of the “import-licence raj”, when they were sole agencies responsible for routing foreign read more »

Latest News - Newspaper Reports on Corruption
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Govt fires 22 more revenue babus for graft, cites ‘public interest’.

27-08-2019

New Delhi: The Central Board of Indirect Taxes & Customs has cited “public interest” to compulsorily retire 22 superintendent-rank officers under Fundamental Rule 56J, taking the tally of revenue officers to be sacked in recent months to 49.

Of the 22, nine are accused read more »

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 »