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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 13-08-2022

Value of 10gm Gold = Rs. 46465.00
Basic Customs Duty = Rs. 5808.00
Agri. Infra. and Devel. Cess = Rs. 1162.00
Social Welfare Surcharge = Rs. 697.00
Total Duty on 10gm Gold = Rs. 7667.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 13-08-2022

Value of 1kg Silver = Rs. 53607.00
Basic Customs Duty = Rs. 4021.00
Agri. Infra. and Devel. Cess = Rs. 1340.00
Social Welfare Surcharge = Rs. 536.00
Total Duty on 1kg Silver = Rs. 5897.00

Silver Price Silver Price

Import Duty on Silver

Exchange Rates

Exchange Rates Exchange Rates

GST Revenue Collections

GST Revenue Collections GST Revenue Collections GST Corner

Indian Customs Holidays

< August 2022 >
SunMonTueWedThuFriSat
31123456
78H10R1213
14HR17RH20
21222324252627
28293031123
45678910
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2022    34%
01-07-2021    31%
01-01-2021    (28%)
01-07-2020    (24%)
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%
(...) not paid on account of covid.

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. 

GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law.
[CGST Circulars: F.No. 190354/176/2022-TRU; Dated 03-08-2022]
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2. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
[CGST Circulars: F.No. CBIC-190354/172/2022-TRU; Dated 03-08-2022]
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3. 

Clarifications regarding applicable GST rates & exemptions on certain services.
[CGST Circulars: F.No. CBIC-190354/176/2022-TRU; Dated 03-08-2022]
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4. 

Implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
[CGST Notifications: F.No. CBIC-20021/2/2022-GST; Dated 01-08-2022]
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5. 

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017.
[CGST Orders: F.No. CBIC-20023/04/2021-GST; Dated 21-07-2022]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Instruction regarding Requirement of Health Certificate accompanied with the import of food consignments.
[Board's Instructions: F.No. 401/66/2022-Cus.III; Dated 12-08-2022]
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2. 

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. 467/01/2022-Cus.V; Dated 12-08-2022]
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3. 

Amendment in Export Policy of Items under HS Code 1101.
[Board's Instructions: F.No. 450/89/2022-Cus.IV; Dated 11-08-2022]
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4. 

Passenger Name Record Information Regulations, 2022.
[Notifications (Non-Tariff): F.No. CBIC-21/90/2022-INV-CUSTOMS-CBEC; Dated 08-08-2022]
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5. 

Exchage Rates - Supercedes the notification No. 64/2022-Customs(N.T.), dated 21st July, 2022.
[Notifications (Non-Tariff): F.No. 468/01/2022-Cus.V; Dated 04-08-2022]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends notification No. 11/2017 so as to extend the concessional rate of ATF on certain RCS routes.
[Notifications (Tariff): F.No. CBIC-190354/295/2022-TRU; Dated 15-07-2022]
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2. 

Amends Notification No. 03/2021-Central excise to exempt E12 and E15 blended fuel from Agriculture Infrastructure Development Cess (AIDC).
[Notifications (Tariff): F.No. CBIC-190354/295/2021-TRU; Dated 12-07-2022]
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3. 

Exempst E12 and E15 blended fuel from Road and Infrastructure Cess (RIC).
[Notifications (Tariff): F.No. CBIC-190354/295/2021-TRU; Dated 12-07-2022]
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4. 

Amends Notification No. 28/2002-Central excise to exempt E12 and E15 blended fuel from Special additional excise duty.
[Notifications (Tariff): F.No. CBIC-190354/295/2021-TRU; Dated 12-07-2022]
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5. 

Excisability of waste/ residue arising during the process of manufacture-Withdrawal of Circular No. 1027/15/2016-CX dated 25.04.2016.
[Board's Circulars: F.No. CBIC-110267/33/2022-CX-VIII Section-CBIC; Dated 07-07-2022]
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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. 

Placing of services of Sh. Mohammad Navfal, ADC in Service Tax Cell, Commercial Taxes, Chennai on deputation basis.
[Promotions & Transfers: F.No. A.35017/52/2022-Ad.II; Dated 11-08-2022]
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2. 

DO Letter from the Chairman.
[Service Matters: F.No. 36/CH(IC)/2021; Dated 08-08-2022]
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3. 

Placing services of Shri R L Arun Prasad, IRS (C&IT:2010) as Joint Commissioner in Service Tax Cell O/o Commissioner of Commercial Taxes, Chennai-5 on deputation basis.
[Promotions & Transfers: F.No. A.35017/52/2022-Ad.II; Dated 04-08-2022]
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4. 

DO Letter from the Chairman.
[Service Matters: F.No. 35/CH(IC)/2021; Dated 03-08-2022]
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5. 

Proforma Promotion of Ms. Vrindaba Gohil in the Grade of Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/05/2019-Ad.II; Dated 01-08-2022]
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Discussion Board - Member's Feedback, Queries & Replies
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07-07-2022

Sir,

As per section 111(o) of the Customs Act 1962, any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in read more »

23-01-2022

Sir,

Thank you sir for your reply dated 23/01/2022 clarification on differentiating the two provisions of subsection (1) of section 110 of Customs Act 1962. Had happy reading of reply differentiating the two provisions where the words used in read more »

News & Views - Articles Written by Prominent Members
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Transfer of Residence Concessions for Passengers of Foreign Origin.

25-03-2022

Introduction :

India is one of the world's top destinations for international immigrants. As of 2015, about 5.2 million immigrants live in India, making it the 12th largest immigrant population in the world. Although India is not the world’s preferred immigrant destination, it read more »

Classification of the Specified Organic Chemicals.

10-03-2022

1. Recently the First Schedule of the Customs Tariff Act, 1975 has been amended with effect from 01-01-2022. The said amendment has been done to harmonise the Customs Tariff in accordance with 2022 version of the hamonised System Nomenclature (HSN) approved by the World Custom Organisation (WCO) read more »

Latest News - From Newspaper Headlines
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CAG shows several gaps in GST regime.

09-08-2022

NEW DELHI: The Comptroller and Auditor General (CAG) has pointed to several gaps in the goods and services tax (GST) regime, including problems with the refund mechanism as well as with the filing system and failure of the IT platform provider GSTN in checking the filed data. read more »

CAG smells a rat as import of pearls pips global output.

09-08-2022

NEW DELHI: Suspecting large-scale round-tripping of black money, the Comptroller and Auditor General (CAG) which has tabled a report in Parliament on Monday said India's import of diamonds and pearls during 2010 and 2020 has been more than the global production which calls for serious scrutiny by read more »

Rs. 1,48,995 crore gross GST revenue collected in the month of July 2022.

01-08-2022

GST Revenue collection for July second highest ever & 28% higher than the revenues in the same month last year

 

The gross GST revenue collected in the month of July 2022 is Rs. 1,48,995 crore of which CGST is Rs.  25,751 crore, read more »

GST 2.0 may be free of jurisdiction: Vivek Johri, chairman, CBIC.

08-07-2022

India could consider a significant shift in the Goods and Services Tax (GST) including a jurisdiction-free regime as part of the next set of reforms for the five-year-old indirect tax system.

 

New Delhi, which raised the import duty on gold recently, is not read more »

Rs. 1,44,616 crore gross GST Revenue collection for June 2022; increase of 56% year-on-year.

01-07-2022

Gross GST collection in June 2022 is the second highest collection next to the April 2022 collection GST collection crosses Rs. 1.40 lakh crore mark 5th time since inception of GST; 4th month at a stretch since March 2022

The gross GST revenue collected in the read more »

Latest News - Newspaper Reports on Corruption
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Karnataka: CBI arrests superintendents of GST, Customs over bribery charges.

07-06-2022

The CBI laid a trap and caught the accused red-handed, accepting a bribe of Rs 80,000 from the complainant. The other superintendent was also caught.

The Central Bureau of Investigation (CBI) has arrested two superintendents of Goods and Services Tax (GST) and a superintendent read more »

CBI arrests 2 Central GST officials in Rs. 50,000 bribery case.

01-05-2022

The CBI arrested 2 Central GST officials in a Rs. 50,000 bribery case in Jaisingpur in Maharashtra.

The Central Bureau of Investigation (CBI) arrested two Central GST officials in a bribery case of Rs. 50,000 on Friday.

Superintendent Mahesh Nesarikar and read more »

Latest Judgements - SC Judgements on Service Matters
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17-12-2021

SUNNY ABRAHAM Vs. UNION OF INDIA AND ANOTHER

Service Matter - The appellant herein was appointed as ACIT during the relevant period - The appellant was issued a charge memorandum proposing to conduct an inquiry against him for major penalty under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 - The allegations against the appellant pertained to the period when the appellant was posted as ITO in Surat - In this period, the appellant had in collusion with the DCIT, conducted survey proceedings u/s 133A in respect of five group companies owned by a person - The two officers allegedly demanded a sum of Rs 5 lakhs other than legal remuneration from such individual, for setting the matter - It was also alleged that a further sum of Rs 2 lakhs was demanded and the same was accepted by the DCIT concerned - Subsequently, disciplinary action was commenced against the appellant and the DCIT - Charge memorandum was not approved by the Finance Minister - Enquiry Officer was appointed and report was forwarded to the Central Vigilance Commission, which concurred with the report - Such findings were set aside by the CAT whereas the order of the CAT was set aside by the High Court.

Case Law »
08-09-2021

COMMON CAUSE (A REGISTERED SOCIETY) Vs. UNION OF INDIA AND OTHERS

Service Matter - The Fundamental Rule 56 makes it clear that every Government servant shall retire on attaining the age of 60 years - Posts for which there can be extension beyond 60 years have been specifically mentioned in the Rule and there is no dispute that the post of Director of Enforcement is not mentioned in the Rule for which extension of service can be given - The non-obstante clause in Section 25 of CVC Act gives overriding power to the said provision, notwithstanding anything contained in any other law for the time being in force - The minimum period of two years which is provided in Section 25 would operate notwithstanding the provisions contained in Fundamental Rule 56(a) - In any event, a statutory rule i.e. Fundamental Rule 56(a) cannot override a legislative enactment - Therefore, the initial appointment of second Respondent for a period of two years which extends beyond the date of his superannuation in May, 2020 is in accordance with Section 25 of the CVC Act and cannot be said to be illegal.

Case Law »