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Baggage Rules


Baggage Rules

Gold Price
Import Duty Payable on 10 grams Gold
Rs. 3743.00

Import Duty on Gold

Silver Price
Import Duty Payable on 1 kilogram Silver
Rs. 5400.00

Import Duty on Silver

Indian Customs Holidays

< July 2021 >
SunMonTueWedThuFriSat
27282930123
45678910
11R1314151617
181920H222324
25262728293031
1234567
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
01-07-2021    28%
01-01-2021    ---
01-07-2020    ---
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 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. 

Waives penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
[CGST Notifications: F.No. CBEC 20/16/38/2020-GST Part I; Dated 30-06-2021] read more »
2. 

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020.
[CGST Circulars: F.No. CBEC-20/16/38/2020-GST; Dated 21-06-2021] read more »
3. 

Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.
[CGST Circulars: F.No. CBIC-190354/36/2021-TRU Section-CBEC; Dated 17-06-2021] read more »
4. 

GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.
[CGST Circulars: F.No. CBIC-190354/36/2021-TRU Section-CBEC; Dated 17-06-2021] read more »
5. 

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS.
[CGST Circulars: F.No. CBIC-190354/36/2021-TRU Section-CBEC; Dated 17-06-2021] read more »

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 15-07-2021] read more »
2. 

Implementation of RMS for processing of Duty Drawback claims.
[Board's Circulars: F.No. CBIC 140602/1/2021; Dated 15-07-2021] read more »
3. 

Exchage Rates - Superseds the notification No. 57/2021 Customs (N.T.), dated 1st July, 2021.
[Notifications (Non-Tariff): F.No. 468/01/2021-Cus.V; Dated 15-07-2021] read more »
4. 

Exempts basic customs duty on imports of specified API/ excipients for Amphotericin B and raw materials for manufacturing COVID test kits, till specified period.
[Notifications (Tariff): F.No. CBIC-190354/28/2021-TO(TRU-I)-CBEC; Dated 12-07-2021] read more »
5. 

Improvements in Faceless Assessment - Measures for expediting Customs clearances.
[Board's Circulars: F.No. 450/26/2019-Cus.IV (Pt); Dated 07-07-2021] read more »

Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery.
[Board's Circulars: F.No. 341/02/2021-TRU; Dated 22-06-2021] read more »
2. 

Amends th Notifications Nos. 28/2002-Central Excise, dated the 13th May, 2002 [G.S.R. 361(E)], 11/2017-Central Excise, dated the 30th June, 2017 [G.S.R. 793(E)], 10/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 136(E)], 11/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 137(E)], 12/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 138(E)], 13/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 139(E)], 03/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 85(E)], 05/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 87(E)] and 06/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 88(E)].
[Notifications (Tariff): F.No. 354/41/2021-TRU; Dated 08-04-2021] read more »
3. 

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] read more »
4. 

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] read more »
5. 

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

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] read more »
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] read more »
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] read more »
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] read more »
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] read more »

Others - C.B.I.C. Orders on Promotions, Transfers, etc.
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1. 

Transfer/Posting in various grade in Directorates and Board.
[Promotions & Transfers: F.No. A.32011/02/2021-Ad.II; Dated 15-07-2021] read more »
2. 

Transfer/Posting in the grade of Principal Commissioner/Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32011/02/2021-Ad.II; Dated 15-07-2021] read more »
3. 

Nomination of Dr. Prem Verma, Commissioner to represent India as Deputy Chef-de-Mission and Covid Liaison Officer of the Indian Contingent in the XXXII Tokyo Olympic Games to be held from 23rd July to 8th August, 2021.
[Promotions & Transfers: F.No. A.35017/53/2021-Ad.II; Dated 13-07-2021] read more »
4. 

Appointment of IRS (C&IT) officers as Senior Technical Officer/ Technical Officer in CBIC under Department of Revenue.
[Promotions & Transfers: F.No. A.35017/19/2021-Ad.II (Pt.I); Dated 13-07-2021] read more »
5. 

Appointment of IRS (C&IT) officers as Senior Technical Officer/ Technical Officer in CBIC under Department of Revenue.
[Promotions & Transfers: F.No. A.35017/19/2021-Ad.II (Pt.I); Dated 13-07-2021] read more »

Discussion Board - Member's Feedback, Queries & Replies
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16-04-2021

Sir,

In some cases, 'Let export order' was given to the goods. But exporters could not stuff/load the goods due to non-availability and shortage of containers. In such cases, exporters are able to book the containers after a gap 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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Two Odisha businessmen arrested for Rs 115 crore GST fraud.

17-07-2021

The accused had managed to pass bogus input tax credit with the help of fake firms they created using documents like PAN, Aadhaar, bank passbooks of plumbers, drivers and unemployed youth.

BHUBANESWAR:  A fortnight after the arrest of an iron scrap dealer for Rs read more »

To evade tax, luxury cars imported in name of ‘diplomats’.

17-07-2021

DRI arrested a senior executive of big boy toyz, Nipun miglani, who used to smuggle luxury cars in the name of diplomats and sell them to other buyers.

The Directorate of Revenue and Intelligence (DRI) on Friday busted a luxury cars smuggling racket involving read more »

Centre hikes DA for central govt employees to 28%.

14-07-2021

The central government has finally taken a decision on the pending dearness allowance and dearness relief hike for central government employees and pensioners. The Union Cabinet has approved the pending hikes in DA and DR after almost a year.

The government on Wednesday approved read more »

Latest News - Newspaper Reports on Corruption
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CBI apprehends two ED officials in Gujarat in bribery case.

02-07-2021

New Delhi, Jul 2 (PTI) The CBI on Friday apprehended a deputy director and an assistant director of the Enforcement Directorate for allegedly demanding Rs. 75 lakh bribe from the owner of a Gujarat-based firm under probe for Rs. 104 crore bank fraud, officials said.

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.

Case Law »