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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 3646.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 5435.00

Import Duty on Silver

Indian Customs Holidays

< February 2021 >
SunMonTueWedThuFriSat
31123456
78910111213
1415R1718R20
2122232425RR
28123456
78910111213
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
01-01-2020    21%
01-07-2019    17%
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
01-07-2019 07.90%
01-10-2018 08.00%
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 2020
(Second 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 & UGST) - Notifications, Circulars & Instructions
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1. 

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
[CGST Circulars: F.No. CBEC-20/06/01/2021-GST; Dated 11-02-2021]
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2. 

Amends CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/19/06/2020-GST; Dated 12-01-2021]
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3. 

Amends CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 01-01-2021]
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4. 

Extends the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
[CGST Notifications: F.No. CBEC-20/06/13/2020-GST; Dated 30-12-2020]
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5. 

Notifies the Fourteenth amendment (2020) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 28-12-2020]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Aniline - Anti-dumping duty on the import of “Aniline”, falling under tariff sub-heading 2921 41, originating in, or exported from the People’s Republic of China and imported into India.
[Notifications (ADD): F.No. 354/80/2020-TRU; Dated 19-02-2021]
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2. 

Further amends the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 61/94-CUSTOMS (N.T.) dated the 21st November, 1994.
[Notifications (Non-Tariff): F.No. 394/73/2020-Cus(AS); Dated 18-02-2021]
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3. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority by CBIC.
[Notifications (Non-Tariff): F.No. 437/2/2021-Cus.IV; Dated 18-02-2021]
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4. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority by CBIC.
[Notifications (Non-Tariff): F.No. 437/4/2021-Cus.IV; Dated 18-02-2021]
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5. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority by CBIC.
[Notifications (Non-Tariff): F.No. 437/1/2020-Cus.IV; Dated 18-02-2021]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends the notification No. 13/2017-Central Excise (N.T.), dated the 9th June, 2017 [G.S.R.566 (E)] notifying the territorial jurisdiction of Commissioner (Appeals) in context of diversion of two posts of Commissioner (Appeals) CX & ST to Commissioner (Customs Authority for Advance Rulings).
[Notifications (Non-Tariff): F.No. 137/10/2020-Service Tax; Dated 04-02-2021]
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2. 

Budget 2021-22 : Amends notification Nos. 10/2018-Central Excise,11/2018-Central Excise, 12/2018-Central Excise and 13/2018-Central Excise, all dated 02.02.2018, to add the reference of Agriculture Infrastructure and Development Cess in the appropriate duty of excise.
[Notifications (Tariff): F.No. 334/02/2021-TRU; Dated 01-02-2021]
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3. 

Budget 2021-22 : Exempts E-20 fuel from Road and Infrastructure Cess.
[Notifications (Tariff): F.No. 334/02/2021-TRU; Dated 01-02-2021]
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4. 

Budget 2021-22 : Exempts M-15 fuel from Road and Infrastructure Cess.
[Notifications (Tariff): F.No. 334/02/2021-TRU; Dated 01-02-2021]
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5. 

Budget 2021-22 : Amends notification No. 28/2002-Central Excise, dated 13.05.2002, to exempt M-15 and E-20 fuels from Special Additional Excise Duty and to add the reference of Agriculture Infrastructure and Development Cess in the appropriate duty of excise.
[Notifications (Tariff): F.No. 334/02/2021-TRU; Dated 01-02-2021]
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Service Tax - C.B.I.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 - C.B.I.C. Orders on Promotions, Transfers, etc.
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1. 

Promotion of Shri P. Devaraj to the grade of Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.35012/06/2020-Ad.II; Dated 16-02-2021]
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2. 

DO Letter from the Chairman.
[Service Matters: F.No. 54/CH(IC)/2020; Dated 15-02-2021]
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3. 

Placing the services of Shri Puran Kam Singh, IRS(C&CE:2013) at the disposal of ED for 03 years.
[Promotions & Transfers: F.No. A.35017/39/2020-Ad.II; Dated 10-02-2021]
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4. 

Change in the nomenclature of the Service as IRS (C&IT).
[Promotions & Transfers: F.No. C.50/88/2018-Ad.II; Dated 10-02-2021]
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5. 

DO Letter from the Chairman.
[Service Matters: F.No. 53/CH(IC)/2020; Dated 08-02-2021]
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Discussion Board - Member's Feedback, Queries & Replies
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13-01-2021

Sir,

As per the section 34 of the Customs Act 1962, imported goods shall not be unloaded from and export goods shall not be loaded on any conveyance except under the supervision of the proper officer. As per the read more »

News & Views - Articles Written by Prominent Members
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NCCD IN FIXATION OF BRAND RATE DUTY AND DRAWBACK.

15-08-2020

The Central Board of Indirect Taxes and Customs (CB.I. & C.) has clarified vide Instruction No. 5/2020-Cus., dated 12-05-2020 [2020 (372) E.L.T. (T18)] that the incidence of National Calamity Contingent Duty (NCCD), Samir Kumar Sinha where applicable, is required to be factored into the read more »

Latest News - From Newspaper Headlines
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DGGI assures HC of action against guilty officers.

19-02-2021

HC was hearing 4 pleas, one of which said a trader had attempted suicide due to harassment by DGGI officials.

A top officer of the Directorate General of GST Intelligence (DGGI) has assured the Gujarat High Court that an inquiry will be initiated against read more »

Customs commissioner attacked by unidentified gang in Malappuram.

14-02-2021

The Kondotty police on Friday registered a case in the attack on Customs Commissioner (Preventive) Sumit Kumar at Edavannappara by an unidentified gang a day earlier.

MALAPPURAM: The Kondotty police on Friday registered a case in the attack on Customs Commissioner (Preventive) Sumit Kumar read more »

DGFT amended IEC related provisions under Foreign Trade Policy, 2015-2020.

13-02-2021

The DGFT vide Notification No. 58/2015-2020, dated February 12, 2021 amended certain provisions of Chapter 1 and Chapter 2 of the Foreign Trade Policy, (2015-2020) (“FTP”), related to Import Export Code (“IEC”).

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Latest News - Newspaper Reports on Corruption
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CBI books 2 superintendents of customs, five persons for smuggling gold.

30-01-2021

The Central Bureau of Investigation (CBI) has booked two superintendents of the customs and five persons for alleged gold smuggling in June, 2019, officials said on Friday.

The Central Bureau of Investigation (CBI) has booked two superintendents of the customs and five persons for read more »

Latest Judgements - SC Judgements on Service Matters
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19-08-2019

BHARAT SANCHAR NIGAM LTD AND OTHERS Vs. PRAMOD V SAWANT AND ANOTHER

Service Matter - It is trite law that employees of PSUs are not entitled to protection u/s 197 of CrPC as public servant - Hence question of sanctions against appellants nos 3 & 4 by treating them as public servant does not arise since they were absorbed into the main appellant company (PSU).

Case Law »
01-03-2019

SANJAY JAIN Vs. NU TECH CORPORATE SERVICE LTD & ORS

Service Matter - Adverse remarks - Petitioner the Deputy Commissioner of Income Tax - During the assessment, the petitioner made certain adjustments in the refunds due to the assessee - In appeal before the jurisdictional division bench of the HC the adjustments were set aside - The court made certain adverse remarks against the petitioner and issued directions - Directions included adverse entry in the ACR and denial of promotion - Since, directions were issued without specific notice to the petitioner and were wholly unnecessary having regard to the lis remarks and directions are expunged.

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