Referencer Login

Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 6472.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 8883.00

Import Duty on Silver

Indian Customs Holidays

< September 2020 >
SunMonTueWedThuFriSat
303112345
6789101112
13141516171819
20212223242526
27282930123
45678910
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.

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
see more »

1. 

Amends notification No. 35/2020-Central Tax dated 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.
[CGST Notifications: F.No. CBEC-20/06/07/2019-GST; Dated 01.09.2020]
read more »

2. 

Extends the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.
[CGST Notifications: F.No. CBEC-20/06/07/2019-GST; Dated 31.08.2020]
read more »

3. 

Notifies the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020.
[CGST Notifications: F.No. 20/06/09/2019-GST; Dated 25.08.2020]
read more »

4. 

Tenth amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/16/2018-GST (Pt. II); Dated 20.08.2020]
read more »

5. 

Ninth amendment (2020) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/13/01/2019-GST; Dated 30.07.2020]
read more »

Customs - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Further amends the notification No. 50/2017- Customs, dated the 30th June, 2017 [G.S.R. 785(E)].
[Notifications (Tariff): F.No. 354/368/2017-TRU; Dated 17.09.2020]
read more »

2. 

The Bill of Entry (Forms) (Amendment) Regulations, 2020.
[Notifications (Non-Tariff): F.No. 450/108/2017-Cus.IV]; Dated 17.09.2020]
read more »

3. 

Proper Officer - Further amends the notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012 [S.O. 993(E)].
[Notifications (Non-Tariff): F.No. 450/47/2019-Cus.IV; Dated 17.09.2020]
read more »

4. 

Exchage Rates - Supercedes the notification No. 84/2020-Customs (N.T.), dated 3rd September, 2020.
[Notifications (Non-Tariff): F.No. 468/01/2020-Cus.V; Dated 17.09.2020]
read more »

5. 

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 15.09.2020]
read more »

Central Excise - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

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]
read more »

2. 

Amends SVLDRS Rules, 2019.
[Notifications (Non-Tariff): F.No. 267/50/2020-CX.8; Dated 14.05.2020]
read more »

3. 

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. 8 per litre.
[Notifications (Tariff): F.No. 354/123/2014-TRU (Pt-1); Dated 05.05.2020]
read more »

4. 

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 by Rs. 2 per lire and on diesel by Rs. 5 per litre.
[Notifications (Tariff): F.No. 354/123/2014-TRU (Pt-1); Dated 05.05.2020]
read more »

5. 

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]
read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
see more »

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.
see more »

1. 

DO Letter from the Chairman.
[Service Matters: F.No. 32/CH(IC)/2020; Dated 14.09.2020]
read more »

2. 

Empanelment and promotion of the officers to the grade of Principal Commissioner of Customs and Central Excise in the Indian Revenue Services (Customs & Central Excise), in Level 15 of the Pay Matrix (Rs. 182200 - 224100/-) against the panel years 2019 (Supplementary) and 2020 (Regular) on in situ basis.
[Promotions & Transfers: F.No. A-32012/29/2019-Ad.II; Dated 11.09.2020]
read more »

3. 

Empanelment and promotion of Shri Alok Jha to the grade of Commissioner of Customs and Central Excise in the Indian Revenue Service (Customs & Central Excise) in the pay scale of Rs.37400 -67,000/-with Grade Pay of Rs. 10000/-(pre-revised), against the panel year 2015-16, on notional basis w.e.f. 31.05.2017 and on actual basis w.e.f the date of assumption.
[Promotions & Transfers: F.No. A-32012/24/2019-Ad.II; Dated 11.09.2020]
read more »

4. 

Empanelment and promotion of Ms. Seema Arora, Shri Maddukuri Venkata Subbaiah Choudary and Shri Deepak Arora to the grade of Chief Commissioner/ Director General of Customs and Central Excise in the Indian Revenue Services (Customs & Central Excise) in Level 16 of the Pay Matrix (Rs. 205400 - 224400/-) against the panel year 2020 on in situ basis.
[Promotions & Transfers: F.No. A-32012/20/2019-Ad.II; Dated 11.09.2020]
read more »

5. 

Selection of Shri Nitin Kuraian, IRS(C&CE:2014) and Ms. Swati Bhanwala, IRS(C&CE:2013) for appointment as Deputy Director in Financial Intelligence Unit, India (FIU-IAD) in Level 11 (as per 7th CPC) on deputation basis.
[Promotions & Transfers: F.No. A.35017/15/2019-Ad.II; Dated 10.09.2020]
read more »

Discussion Board - Member's Feedback, Queries & Replies
see more »

03-09-2020

Sir,

There are so may godowns where seized goods are stored by various seizing units from customs, DRI, etc and there is a provision of custodian who takes all the responsibilty of the goods stored in the godown so my question is read more »

News & Views - Articles Written by Prominent Members
see more »

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 calculation of Brand read more »

Latest News - From Newspaper Headlines
see more »

No proposal to change retirement age of central govt employees: Union Minister Jitendra Singh.

16-09-2020

New Delhi: There is no proposal to change the age of retirement of central government employees, Minister of State for Personnel Jitendra Singh said on Wednesday.

"There is no proposal to change read more »

Chennai man arrested for Rs. 107-crore GST fraud.

16-09-2020

The GST and Central Excise Department, Chennai Outer on Wednesday said it has arrested a 56-year old person from the Kodungaiyur area of Chennai for committing a GST credit fraud of Rs107 crore.

Curbing FTA abuse: Govt to tighten scrutiny of imports from September 21.

16-09-2020

Customs officials have long suspected that China may be diverting its supplies to India through Asean nations, abusing rules of origin, to illegally take advantage of duty-free market access under the FTA.

Between FY18 and FY20, India’s trade balance with read more »

Latest News - Newspaper Reports on Corruption
see more »

CBI registers a DA case against Rajagopal Manohar, ex-Commissioner of Customs, Goa.

18-09-2020

Panaji: The Central Bureau of Investigation (CBI) has registered a disproportionate assets (DA) case against Rajagopal Manohar, the then Commissioner of Customs, Mormugao. According to the information, Manohar is currently posted outside the state as Commissioner CGST.

As per CBI, read more »

Latest Judgements - SC Judgements on Service Matters
see more »

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 »