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
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, CBEC'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)

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

1.	Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports. [CGST Circulars: F.No. 349/82/2017-GST; Dated 11.08.2017] read more »

2.	Specifies that the return for the month as specified in the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified. [CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 08.08.2017] read more »

3.	Extends the time limit for furnishing the details specified in sub-section (1) of section 39 of the said Act. [CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 08.08.2017] read more »

4.	Extends the time limit for furnishing the details specified in sub-section (2) of section 38 of the said Act. [CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 08.08.2017] read more »

5.	Extends the time limit for furnishing the details as specified in sub-section (1) of section 37 of the said Act. [CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 08.08.2017] read more »

Referencer Library - Latest Documents - Customs

Appointment of Special Adjudicators - Appoints officers mentioned in the Table to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in respect of noticees mentioned in the said Table for the purpose of adjudication of show cause notices.
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-8/2017-CI; Dated 11.08.2017] read more »

3.	Further amends the notification No. 50/2017-Customs, dated the 30th June, 2017 [G.S.R. 785(E)]. [Notifications (Tariff): F.No. 354/203/2012-TRU; Dated 11.08.2017] read more »

Opal Glassware - Continuation of anti-dumping duty on imports of “Opal Glassware” falling under the tariff item 7013, originating in or exported from China PR and UAE, imposed vide notification No. 103/2011- Customs (ADD), dated the 23rd November, 2011.
[Notifications (ADD): F.No. 354/188/2011-TRU (Part-II); Dated 09.08.2017] read more »

5.	Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 01-07-2017 to 30-09-2017 for export of Garments and textile made-up articles. [Board's Circulars: F.No. 609/63/2017-DBK; Dated 09.08.2017] read more »

Referencer Library - Latest Documents - Central Excise

1.	Supersedes the notification No. 24/2008-C.E. (N.T.), dated the 23rd May, 2008 [G.S.R. 398(E)]. [Notifications (Non-Tariff): F.No. 207/05/2014-CX.6; Dated 09.08.2017] read more »

2.	Supersedes the notification No. 16/2011-Central Excise (N.T.), dated the 18th July, 2011 [G.S.R. 541(E)]. [Notifications (Non-Tariff): F.No. 207/05/2014-CX.6; Dated 09.08.2017] read more »

3.	Constitution of Review Committee of Pr. Chief Commissioner or Chief Commissioners/ Pr.Commissioners or Commissioner. [Office Orders: F.No. 390/Review/49/2017-JC; Dated 08.08.2017] read more »

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 »

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. 22/CH(EC)/2017; Dated 11.08.2017] read more »

2.	Appointment of Shri R.V. Pradhamesh as Deputy Commissioner (Customs) in Vishakhapatnam SEZ on deputation basis. [Promotions & Transfers: F.No. A-35017/64/2017-Ad.II; Dated 11.08.2017] read more »

3.	Partial modification of Office Order No. 192/2014 dated 22-10-2014. [Promotions & Transfers: F.No. C-50/45/2017-Ad.II; Dated 09.08.2017] read more »

4.	Appointment of Shri Rewat Bahl, Joint Commissioner GST as OSD in DGGST on loan basis. [Promotions & Transfers: F.No. A-35017/36/2017-Ad.II(Part.I); Dated 07.08.2017] read more »

5.	Nomination of Link Officer at the level of Principal Directors General/ Directors General. [Promotions & Transfers: F.No. A-22011/12/2017-Ad.II; Dated 04.08.2017] read more »

Referencer Library - Discussion Board - Member's Queries

07-08-2017

Sir,

A) As per the 3(1)(h) of Foreign Trade order,1993 read with CBEC notification No. 50/2017, passengers of Indian origin or a passenger holding a valid passport issued under passport Act,1967 are eligible to import gold subject to certain conditions. For example, if a passenger of foreign nationality/ holding foreign 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

GST effect: IIP shrinks to four-year low in June.

12-08-2017

Industrial production contracted to a four year low in June, dragged down by the manufacturing sector as companies slowed output in the run-up to the implementation of the goods and services tax (GST).

Data released by the Central Statistics Office (CSO) on Friday showed read more »

GREEN SHOOTS - GST: Early signs of widening tax base.

12-08-2017

The implementation of the Goods & Services Tax (GST) has indicated a widening of the tax base and augurs well for direct tax receipts, the second part of the economic survey said on Friday and called for inclusion of real estate, alcohol and electricity under the new read more »

2 held in duty drawback scam.

11-08-2017

The Directorate of Revenue Intelligence (DRI) has arrested two more people, Faisal Shaikh and Danish Shaikh, for allegedly claiming export incentives of Rs 19 crore based on forged documents. Both have been remanded in judicial custody till August 23.

The DRI has initiated a 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 »