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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 14-05-2022

Value of 10gm Gold = Rs. 45614.00
Basic Customs Duty = Rs. 3421.00
Agri. Infra. and Devel. Cess = Rs. 1140.00
Social Welfare Surcharge = Rs. 456.00
Total Duty on 10gm Gold = Rs. 5017.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 14-05-2022

Value of 1kg Silver = Rs. 52933.00
Basic Customs Duty = Rs. 3970.00
Agri. Infra. and Devel. Cess = Rs. 1323.00
Social Welfare Surcharge = Rs. 529.00
Total Duty on 1kg Silver = Rs. 5823.00

Silver Price Silver Price

Import Duty on Silver

Exchange Rates

Exchange Rates Exchange Rates

GST Revenue Collections

GST Revenue Collections GST Revenue Collections GST Corner

Indian Customs Holidays

< May 2022 >
SunMonTueWedThuFriSat
24252627282930
12H4567
8R1011121314
15H1718192021
22232425262728
2930311234
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2022    34%
01-07-2021    31%
01-01-2021    (28%)
01-07-2020    (24%)
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%
(...) not paid on account of covid.

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 2021
(Third Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time and upto June 2021 alongwith caselaws soted chapter-wise.

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 & UGST) - Notifications, Circulars & Instructions
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1. 

Amends notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC.
[CGST Notifications: F.No. 190354/56/2022-TRU; Dated 31-03-2022]
read more »

2. 

Provides for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC.
[CGST Rate Notifications: F.No. 190354/56/2022-TRU; Dated 31-03-2022]
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3. 

Provides for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC.
[IGST Rate Notifications: F.No. 190354/56/2022-TRU; Dated 31-03-2022]
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4. 

Provides for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC.
[UTGST Rate Notifications: F.No. 190354/56/2022-TRU; Dated 31-03-2022]
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5. 

Amends notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC.
[UTGST Notifications: F.No. 190354/56/2022-TRU; Dated 31-03-2022]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

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. 467/01/2022-Cus.V; Dated 13-05-2022]
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2. 

Amoxycillin Trihydrate - Revokes the anti-dumping duty imposed on ‘Amoxycillin’ also known as ‘Amoxycillin Trihydrate’, falling under tariff item 2941 10 30, originating in or exported from China PR and imported into India and rescinds the notification No. 21/2017-Customs (ADD) dated 16th May, 2017 [G.S.R. 476(E)].
[Notifications (ADD): F.No. CBIC-190354/76/2022-TRU; Dated 11-05-2022]
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3. 

Exchage Rates - Superseds the notification No. 34/2022-Customs(N.T.), dated 21st April, 2022.
[Notifications (Non-Tariff): F.No. 468/01/2022-Cus.V; Dated 05-05-2022]
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4. 

Amends the notification No. 11/2018 Customs to align the HS Codes with the Finance Act, 2022, w.e.f 01.05.2022.
[Notifications (Tariff): F.No. 354/10/2022-TRU; Dated 30-04-2022]
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5. 

Amends the various Customs Tariff notifications in order to align the HS Codes of the said notifications with the Finance Act, 2022, w.e.f. 01.05.2022.
[Notifications (Tariff): F.No. 354/10/2022-TRU; Dated 30-04-2022]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Further amends Notification No. 11/2017-Central Excise, dated 30th June, 2017, to increase Basic Excise Duty on Unblended Petrol and Diesel, in order to promote Blending in the country.
[Notifications (Tariff): F.No. 334/01/2022-TRU; Dated 01-02-2022]
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2. 

Supersedes notification No. 49/2008-Central Excise (N.T.) dated 24.12.2008, in order to align it with the current legal position, post roll-out of GST.
[Notifications (Non-Tariff): F.No. 334/01/2022-TRU; Dated 01-02-2022]
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3. 

Valuation of tobacco and tobacco products for the purposes of payment of Basic Excise Duty and National Calamity Contingent Duty (NCCD).
[Board's Circulars: F.No. 354/02/2022-TRU; Dated 01-02-2022]
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4. 

Writing-off of arrears of Central Excise Duty, Service Tax and Customs Duty - Constitution of Committees to advise the authority for writing off of arrears
[Board's Circulars: F.No. 296/63/2020-CX.9; Dated 19-01-2022]
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5. 

Master Circular on Recovery and Write-Off of Arrears of Revenue.
[Board's Circulars: F.No. 296/63/2020-CX.9; Dated 19-01-2022]
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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. 

Placing Services of Shri Rajesh Kumar Mishra, IRS (C&IT:1995) as Additional DGFT (JS Level), Directorate General Foreign Trade (DGFT), Mumbai Zonal Office under Department of Commerce on deputation basis.
[Promotions & Transfers: F.No. A.35017/41/2021-Ad.II; Dated 10-05-2022]
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2. 

DO Letter from the Chairman.
[Service Matters: F.No. 23/CH(IC)/2021; Dated 09-05-2022]
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3. 

Grant of antedated promotion to Shri N Madhusudhan Reddy in the grade of Joint Commissioner of Customs and Indirect Taxes on ad-hoc basis.
[Promotions & Transfers: F.No. A.32012/05/2022-Ad.II; Dated 02-05-2022]
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4. 

DO Letter from the Chairman.
[Service Matters: F.No. 22/CH(IC)/2021; Dated 02-05-2022]
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5. 

Placing services of Ms. Arjit Sagar, IRS (C&IT:2009) as Deputy Secretary in Department of Atomic Energy under CSS on deputation basis.
[Promotions & Transfers: F.No. A.35017/4/2022-Ad.II; Dated 26-04-2022]
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Discussion Board - Member's Feedback, Queries & Replies
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23-01-2022

Sir,

Thank you sir for your reply dated 23/01/2022 clarification on differentiating the two provisions of subsection (1) of section 110 of Customs Act 1962. Had happy reading of reply differentiating the two provisions where the words used in read more »

22-01-2022

Sir,

As per the section 110 of Customs Act 1962, if the proper officer has reason to believe that any goods are liable to confiscation, he may seize such goods.

i) Provided that where it is read more »

News & Views - Articles Written by Prominent Members
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Transfer of Residence Concessions for Passengers of Foreign Origin.

25-03-2022

Introduction :

India is one of the world's top destinations for international immigrants. As of 2015, about 5.2 million immigrants live in India, making it the 12th largest immigrant population in the world. Although India is not the world’s preferred immigrant destination, it read more »

Classification of the Specified Organic Chemicals.

10-03-2022

1. Recently the First Schedule of the Customs Tariff Act, 1975 has been amended with effect from 01-01-2022. The said amendment has been done to harmonise the Customs Tariff in accordance with 2022 version of the hamonised System Nomenclature (HSN) approved by the World Custom Organisation (WCO) read more »

Latest News - From Newspaper Headlines
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GST Revenue collection for April 2022 highest ever at Rs. 1.68 lakh crore.

01-05-2022

Gross GST collection in April 2022 is all time high, Rs. 25,000 crore more than the next highest collection of Rs. 1,42,095 crore, just last month

The gross GST revenue collected in the month of April, 2022 is Rs 1,67,540 crore of which CGST is read more »

Mumbai Air Cargo Customs arrest Drugs smuggler through dummy delivery of Courier parcels.

30-04-2022

Mumbai Air Cargo Customs have arrested a drugs smuggler operating through dummy delivery of Courier parcels. On the basis of an intelligence that a courier package originating from America was carrying narcotics drugs, watch was kept by the officers of Airport Special Cargo Commissionerate at the International read more »

GST Fraud detections in the recent past.

17-04-2022

? CGST Raigad Commissionerate has detected tax evasion of nearly Rs. 700 Crore and recovered Rs. 405 Crore and arrested 9 persons, in the financial year 2021-22.

(News on 06-03-2022)

? Goods and Services Tax (GST) officials of the read more »

Customs CCSI Airport Lucknow seizes 3149.280 grams of gold valued at Rs. 1,68,48,648/- from a pax travelling from Muscat to Lucknow.

14-04-2022

On 13.04.2022, Team of Officers of Customs CCSI Airport Lucknow seized 3149.280 grams of gold valued at Rs. 1,68,48,648/- from a pax travelling from Muscat to Lucknow on flight No. OV-797 which arrived at about 3 am.

Modus operandi :

On read more »

All time high Gross GST collection in March, 2022, breaching earlier record of Rs. 1,40,986 crore collected in the Month of January 2022.

01-04-2022

Rs. 1,42,095 crore  gross GST revenue collected in the month

The gross GST revenue collected in the month of March 2022 is Rs.  1,42,095 crore of which CGST is Rs.  25,830 crore, SGST is Rs. 32,378 crore, IGST is Rs.  74,470 read more »

Latest News - Newspaper Reports on Corruption
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CBI arrests 2 Central GST officials in Rs. 50,000 bribery case.

01-05-2022

The CBI arrested 2 Central GST officials in a Rs. 50,000 bribery case in Jaisingpur in Maharashtra.

The Central Bureau of Investigation (CBI) arrested two Central GST officials in a bribery case of Rs. 50,000 on Friday.

Superintendent Mahesh Nesarikar and read more »

Fake certificate: GST official booked after 32 years.

25-03-2022

HYDERABAD: The Central Bureau of Investigation (CBI) has booked a case against an assistant commissioner of GST, who is now posted in Hyderabad, for allegedly using a fake degree certificate to secure a government job 32 years ago.

The accused official, Sanjay Shantaram read more »

Latest Judgements - SC Judgements on Service Matters
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17-12-2021

SUNNY ABRAHAM Vs. UNION OF INDIA AND ANOTHER

Service Matter - The appellant herein was appointed as ACIT during the relevant period - The appellant was issued a charge memorandum proposing to conduct an inquiry against him for major penalty under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 - The allegations against the appellant pertained to the period when the appellant was posted as ITO in Surat - In this period, the appellant had in collusion with the DCIT, conducted survey proceedings u/s 133A in respect of five group companies owned by a person - The two officers allegedly demanded a sum of Rs 5 lakhs other than legal remuneration from such individual, for setting the matter - It was also alleged that a further sum of Rs 2 lakhs was demanded and the same was accepted by the DCIT concerned - Subsequently, disciplinary action was commenced against the appellant and the DCIT - Charge memorandum was not approved by the Finance Minister - Enquiry Officer was appointed and report was forwarded to the Central Vigilance Commission, which concurred with the report - Such findings were set aside by the CAT whereas the order of the CAT was set aside by the High Court.

Case Law »
08-09-2021

COMMON CAUSE (A REGISTERED SOCIETY) Vs. UNION OF INDIA AND OTHERS

Service Matter - The Fundamental Rule 56 makes it clear that every Government servant shall retire on attaining the age of 60 years - Posts for which there can be extension beyond 60 years have been specifically mentioned in the Rule and there is no dispute that the post of Director of Enforcement is not mentioned in the Rule for which extension of service can be given - The non-obstante clause in Section 25 of CVC Act gives overriding power to the said provision, notwithstanding anything contained in any other law for the time being in force - The minimum period of two years which is provided in Section 25 would operate notwithstanding the provisions contained in Fundamental Rule 56(a) - In any event, a statutory rule i.e. Fundamental Rule 56(a) cannot override a legislative enactment - Therefore, the initial appointment of second Respondent for a period of two years which extends beyond the date of his superannuation in May, 2020 is in accordance with Section 25 of the CVC Act and cannot be said to be illegal.

Case Law »