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
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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
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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)

Specifies that the return for the month as specified in the Table shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in the said Table.
[CGST Notifications: F.No. 349/74/2017-GST (Pt.); Dated 15.09.2017] read more »

2.	The Central Goods and Services Tax (Seventh Amendment) Rules, 2017. [CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 15.09.2017] read more »

Appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 15.09.2017] read more »

4.	Specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the Act. [CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 15.09.2017] read more »

5.	Specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the Act. [IGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 14.09.2017] read more »

Referencer Library - Latest Documents - Customs

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. 467/01/2017-Cus.V; Dated 15.09.2017] read more »

2.	Amends the notifications No. 46/2011-Customs, dated the 1st June, 2011; No. 53/2011-Customs, dated the 1st July, 2011 and 50/2017-Customs, dated the 30th June, 2017. [Notifications (Tariff): F.No. 354/119/2017-TRU; Dated 15.09.2017] read more »

3.	Amends the Notification No. 82/2017-Customs (N.T.), dated the 24th August, 2017 [G.S.R. 1064(E)] and Notification No. 85/2017-Cuswms (N.T.), dated the 7th September, 2017 [G.S.R. 1136(E)]. [Notifications (Non-Tariff): F.No. 450/100/2017-Cus.IV; Dated 14.09.2017] read more »

Exempts the goods of the description specified in the Table, when imported into India for the purpose of organising the Federation Internationale de Football Association (FIFA) under 17 World Cup India, 2017, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, subject to the conditions.
[Notifications (Tariff): F.No. 354/78/2012-TRU-Pt I; Dated 13.09.2017] read more »

5.	Ammonium Nitrate - Anti-dumping duty on the import of ‘Ammonium Nitrate’ falling under the tariff item 3102 30 00, originating in, or exported from Russia, Indonesia, Georgia and Iran and imported into India. [Notifications (ADD): F.No. 354/205/2017-TRU; Dated 12.09.2017] read more »

Referencer Library - Latest Documents - Central Excise

1.	Advisory for following the prescribed provisions of law and Board's Instructions in the matter of collection of Duty. [Board's Circulars: F.No. V/598/01/2017; Dated 07.09.2017] read more »

Clarification on requirement of submitting Bank certificate evidencing receipt of payment in freely convertible currency under Notification No. 45/2001-CE (N.T.) dated 26.06.2001 for export to Bhutan for specified Hydroelectric Projects.
[Board's Circulars: F.No. 201/08/2010-CX.6; Dated 16.08.2017] read more »

3.	Further amends the notification No.45/2001-Central Excise (N.T.), dated the 26th June, 2001 [G.S.R. 474(E)]. [Notifications (Non-Tariff): F.No. 201/08/2010-CX.6; Dated 16.08.2017] read more »

4.	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 »

5.	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 »

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. 27/CH(EC)/2017; Dated 15.09.2017] read more »

2.	Posts Shri. N Gandhi Kumar, IRS (C&CE: 2005), Joint Commissioner, Noida GST Commissionerate as OSD in Department of Revenue on loan basis. [Promotions & Transfers: F.No. A.35017/36/2017-Ad.II; Dated 14.09.2017] read more »

3.	Posts Shri. Alok Singh, IRS (C&CE: 2007), Joint Commissioner, DG Systems as OSD (TRU) in CBEC on loan basis. [Promotions & Transfers: F.No. A.35017/36/2017-Ad.II; Dated 14.09.2017] read more »

4.	Assigns the additional charge of the posts in the grade of Commissioner/ ADG to Shri Yogendra Garg, ADG, COE, NACIN, Delhi Ms. Bandhana Deori, Commissioner of GST & CX, Shillong Commissionerate. [Promotions & Transfers: F.No. A.22011/04/2017-Ad.II; Dated 13.09.2017] read more »

5.	Shri Shekhar Kumar, IRS (C&CE: 2010), Deputy Commissioner in TRPU to draw his pay and other allowances from DGPM, Delhi. [Promotions & Transfers: F.No. A.35017/108/2016-Ad.II; Dated 13.09.2017] read more »

Referencer Library - Discussion Board - Member's Queries

14-09-2017

Sir,

The goods imported by the passenger are detained against detention receipt if there is reasonable belief that goods are liable for confiscation and if adjudicating authority is not available immediately. After that, spot adjudication takes places on spot adjudication forms which are generally titled as 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

Transfer fees may bring co-op socs under GST.

17-09-2017

Water, Power Charges Not In Tax Ambit

As many as 70,000 co-operative housing societies (CHS) in the state, including 50,000 in the Mumbai Metropolitan Region (MMR), will have to register under the Goods and Services Tax (GST) regime as their annual collections (turnover) read more »

GST: Pharma sales growth sluggish at 2.4% in Aug.

16-09-2017

The organised pharma retail market was impacted in August with the market registering a sluggish growth rate of 2.4% in the aftermath of the implementation of the GST in July .Though sales in August showed a slight recovery over the previous month, which was in negative territory read more »

High value tax credit claims under scanner.

16-09-2017

The government is closely monitoring the “big fish”, who are claiming transitional tax credit after the launch of the GST. Armed with information that some elements were trying to “misuse” the window for transitional credit, authorities will closely scrutinise claims of Rs 50-60 crore and more, sources read more »

Referencer Library - Latest News - News on Corruption

Customs inspector from Delhi arrested in Rs 4.9cr smuggling case.

01-09-2017

A customs inspector was arrested for his alleged involvement in a Rs 4.9-crore steroids and growth hormones smuggling case by the officials of Directorate of Revenue Intelligence in Delhi on Wednesday.

The accused, Gaurav Kumar (36), was posted at the Foreign Post Office in read more »

CBI arrests ED official for taking Rs 10L bribe.

25-08-2017

The Central Bureau of Investigation has arrested an assistant director of the money laundering probe agency Enforcement Directorate (ED) for allegedly taking a bribe of Rs 10 lakh through a businessman. The agency did not clarify from whom assistant director Shashi Shekhar was taking the bribe and read more »