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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 5470.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 4766.00

Import Duty on Silver

Indian Customs Holidays

< April 2020 >
SunMonTueWedThuFriSat
2930311H34
5H789H11
RRR15161718
19202122232425
262728293012
3456789
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 2018
(First Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time.

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 and UGST) - Latest Notifications, Circulars & Instructions
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1. 

Extends due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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2. 

Extends due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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3. 

Extends due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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4. 

Provides relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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5. 

Provides relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 03.04.2020]
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Customs - Latest C.B.E. & C Notifications, Circulars & Instructions
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1. 

Measure to facilitate trade during the lockdown period - section 143AA of the Customs Act, 1962.
[Board's Circulars: F.No. 473/02/2020-LC; Dated 03.04.2020]
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2. 

Exchage Rates - Supercedes the notification No. 27/2020-CUSTOMS (N.T.), dated 19th March, 2020.
[Notifications (Non-Tariff): F.No. 468/01/2020-Cus.V; Dated 01.04.2020]
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3. 

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. 467/01/2020-Cus.V; Dated 31.03.2020]
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4. 

Exchage Rates - Amends the notification No. 27/2020-CUSTOMS (N.T.), dated 19th March, 2020.
[Notifications (Non-Tariff): F.No. 468/01/2020-Cus.V; Dated 30.03.2020]
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5. 

Extends the exemption from Integrated Tax and Compensation Cess upto 31.03.2021 on goods imported against AA/EPCG authorizations.
[Notifications (Tariff): F.No. 605/52/2017-DBK Vol-II; Dated 30.03.2020]
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Central Excise - Latest C.B.E. & C Notifications, Circulars & Instructions
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1. 

Amends notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by Rs. 1 per litre.
[Notifications (Tariff): F.No. 354/123/2014-TRU (Pt-1); Dated 13.03.2020]
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2. 

Amends notification No. 05/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Special Additional Excise Duty (SAED) on petrol and diesel by Rs. 2 per litre.
[Notifications (Tariff): F.No. 354/123/2014-TRU (Pt-1); Dated 13.03.2020]
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3. 

Notification regarding exemption of duties of Central Excise against scrips issued under the 2% Additional ad hoc incentive for mobile phones.
[Notifications (Tariff): F.No. 605/04/2020-DBK; Dated 14.02.2020]
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4. 

Notification regarding exemption of duties of Central Excise against scrips issued under the RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector.
[Notifications (Tariff): F.No. 605/04/2020-DBK; Dated 14.02.2020]
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5. 

Amends notification No. 11/2017-Central Excise dated 30-06-2017, so as to align it with amended Fourth Schedule to Central Excise Act.
[Notifications (Tariff): F.No. 354/207/2019-TRU; Dated 31.12.2019]
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Service Tax - Latest C.B.E. & 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 - Latest C.B.E. & C Orders on Promotions, Transfers, etc.
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1. 

Temporary allocation of charge of member (customs).
[Promotions & Transfers: F.No. CH(IC)RR/2020; Dated 31.03.2020]
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2. 

DO Letter from the Chairman.
[Service Matters: F.No. 8/CH(IC)/2020; Dated 30.03.2020]
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3. 

Extension of foreign deputation of Shri Pawan Kumar Sinha.
[Promotions & Transfers: F.No. A-35017/02/2018-Ad.II; Dated 30.03.2020]
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4. 

DO Letter from the Chairman.
[Service Matters: F.No. 7/CH(IC)/2020; Dated 23.03.2020]
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5. 

Assigning of Additional charge of the post of Commissioner (Appeals), Bhubaneshwar GST & CX Zone to Commissioner (Appeals-II), Hyderabad GST & CX Zone.
[Promotions & Transfers: F.No. A-22011/3/2020-Ad.II; Dated 20.03.2020]
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Discussion Board - Member's Queries, Feedbacks & Replies
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11-02-2020

Sir good afternoon,

Can BIS be used based on authorization letter to anyone,

authorized Indian representative (air) can give an authority to use bis to anyone on letter head

if bis is not engraved on the product, can bis marking can be pasted on the product

thx

kamblebd supdt (P)

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Latest Articles - Written by Prominent Members
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OPTION TO PAY FINE IN LIEU OF CONFISCATION UNDER THE PROVISIONS OF THE CUSTOMS ACT, 1962.

01-11-2019

Introduction

Fine means inter alia "a sum of money required to be paid especially to the Government as a penalty for an offence". Whenever any goods are confiscated under the provisions of the Customs Act, 1962 after due process of adjudication, the read more »

Latest News - From Newspaper Headlines
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DRI looking for seized ephedrine buyer - The agency suspects part of the ephedrine consignment was for sale overseas.

21-03-2020

After seizing 483 kg of ephedrine, which is a restricted narcotic under the NDPS, from Palghar and Kolhapur on Tuesday, the Directorate of Revenue Intelligence (DRI) has begun a search for a Mumbai-based suspect, who was to purchase the consignment from its manufacturers. The DRI is verifying read more »

Customs officials arrest two for duty evasion of Rs 50 lakh.

21-03-2020

The Nhava Sheva preventive unit of the Customs department on Thursday arrested two persons for alleged fraudulent import of goods, which were counterfeit of branded companies such as Nike, Adidas, CK, Puma and Levis. The duty evasion is estimated to be around Rs 50 lakh, said agency read more »

GST Council asks Infosys to fix filing issues by July.

15-03-2020

New Delhi: The GST Council on Saturday moved in with fresh checks, including getting information from banks, to plug evasion, while deciding to instruct Infosys to fix technical glitches to the filing system by July.

Finance Minister Nirmala Sitharaman said the Centre will explore read more »

Latest News - Newspaper Reports on Corruption
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CBI books GST officer for disproportionate assets.

29-02-2020

Mumbai: The CBI has registered a case against assistant commissioner, CGST, Deepak Pandit, for possessing assets disproportionate to his known sources of income. Three of Pandit’s family members have been booked too.

Searches were conducted at six premises in Mumbai belonging to Pandit on read more »

Latest Judgements - SC Judgements on Service Matters
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21-08-2018 KUDRAT SANDHU Vs UNION OF INDIA

Service Matter - Regarding the CESTAT, it would be inappropriate to interpret service rules such that a Member (J) upon assuming office would have a tenure expiring after five years if it falls before attaining the age of 62 years - Hence the clarification issued for the ITAT is also applicable to members of the CESTAT - Regarding members of the Armed Forces Tribunal (AFT), they would hold office until attainment of 65 years of age - However, chairpersons of the AFT who also served as judges of the Apex Court, would serve in such capacity till the age of 70 years - Lastly, regarding the Central Administrative Tribunal, the old service rules would apply.

Case Law »
16-07-2018 KUDRAT SANDHU Vs UNION OF INDIA

Service Matter - Appointment of Tribunal Members - Clarifies that the retirement age for Technical Member of ITAT will be 62 and 65 for the President of the Tribunal.

Case Law »