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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 6034.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 8282.00

Import Duty on Silver

Indian Customs Holidays

< January 2021 >
SunMonTueWedThuFriSat
2728293031R2
3456789
101112RR1516
171819R212223
2425H27282930
31123456
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. 

Amends CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/19/06/2020-GST; Dated 12-01-2021]
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2. 

Amends CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 01-01-2021]
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3. 

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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4. 

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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5. 

Notifies the Fourteenth amendment (2020) to the CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 24-12-2020]
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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. 467/01/2021-Cus.V; Dated 15-01-2021]
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2. 

Requirement of filing of Bill of Coastal Goods (BCG).
[Board's Instructions: F.No. 450/96/2020-Cus.IV; Dated 14-01-2021]
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3. 

Transhipment of Import & Export Cargo via Sri Lanka and Bangladesh - Waiver of bank guarantee.
[Board's Circulars: F.No. 450/96/2020-Cus-IV; Dated 14-01-2021]
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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-2/2021; Dated 14-01-2021]
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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-1/2021; Dated 14-01-2021]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) order 2020 dated 13th Nov.,2020- procedure for filing of declaration by the eligible declarant in the UT of J & K and UT of Ladakh and its verification thereafter, etc.
[Board's Circulars: F.No. 267/78/2019/CX-8-Pt-III; Dated 14-11-2020]
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2. 

Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors.
[Notifications (Tariff): F.No. 605/04/2019-DBK (Vol.I); Dated 21-10-2020]
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3. 

Procedure for referring Technical/Legal issues under the Central Excise & Service Tax for clarification/comments.
[Board's Instructions: F.No. 116/22/2020-CX.3; Dated 19-10-2020]
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4. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority by CBIC.
[Notifications (Non-Tariff): F.No. 116/54/2019-CX.3; Dated 05-10-2020]
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5. 

Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Amends Circular No. 1071/4/2019-CX.8.
[Board's Circulars: F.No. 267/78/2019/CX.8-Pt.III; Dated 29-05-2020]
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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. 

Extension of Ad-hoc promotions in various grades in CBIC.
[Promotions & Transfers: F.No. C-50/26/2019-Ad.II; Dated 14-01-2021]
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2. 

Temporary attachment of IRS (C&CE) officers for the purpose of drawing their pay and allowances.
[Promotions & Transfers: F.No. A.22012/2/2020-Ad.II; Dated 13-01-2021]
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3. 

Additional charge of the post of ADG, NACIN, Bhopal ZTI to Shri Abhai Kumar Srivastava, Principal Commissioner, Bhopal GST & CX Zone.
[Promotions & Transfers: F.No. A.22011/3/2020-Ad.II; Dated 13-01-2021]
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4. 

DO Letter from the Chairman.
[Service Matters: F.No. 49/CH(IC)/2020; Dated 11-01-2021]
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5. 

Posting of Shri Navneet Goel, IRS (C&CE: 1989) to the post of Technical Member of National Anti-Profiteering Authority (NAA).
[Promotions & Transfers: F.No. A.35017/31/2020-Ad.II; Dated 08-01-2021]
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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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‘Pan masala firms serial tax defaulters’.

16-01-2021

Pan Masala companies have been found as the serial tax evaders in the Delhi, says a survey conducted by the Department of Trade and Taxes of Delhi government.

During the December, 2020, the Anti Evasion Cell - 1 of State GST, Delhi has read more »

GST authorities arrest 215 persons in fake invoice cases, recover over Rs. 700 crore in 2 months.

10-01-2021

The Directorate General of GST Intelligence (DGGI) and the CGST Commissionerates have so far arrested 215 persons, including six chartered accountants and one company secretary, and recovered more than Rs. 700 crore from these fraudsters, sources said.

The Directorate General of GST Intelligence (DGGI) read more »

DGGI detects fraudulent transactions worth Rs 498.5 crore by entities in Maharashtra.

08-01-2021

Nagpur: The Directorate General of GST Intelligence (DGGI) has busted fraudulent transactions of Rs. 498.50 crore by 26 entities across Maharashtra, an official release said. These include fake Input Tax Credit (ITC) of Rs. 12.78 crore which was recovered in cash on the spot and one person read more »

Latest News - Newspaper Reports on Corruption
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Four Customs officials at Karipur airport suspended.

13-01-2021

Kozhikode: Four Customs officials at Karipur international airport, including a superintendent, were suspended by the department on Wednesday for allegedly assisting a syndicate to smuggle a huge volume of foreign brand cigarettes, official sources said here.

Officials said Customs (Preventive) Commissioner Sumit Kumar issued 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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