Referencer Login

New User? Forgot User Name?

Forgot Password? Login Problem?

Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 10-04-2024

Value of 10gm Gold = Rs. 63009.00
Basic Customs Duty = Rs. 6301.00
Agri. Infra. and Devel. Cess = Rs. 3150.00
Social Welfare Surcharge = Rs. 945.00
Total Duty on 10gm Gold = Rs. 10397.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 10-04-2024

Value of 1kg Silver = Rs. 75915.00
Basic Customs Duty = Rs. 7592.00
Agri. Infra. and Devel. Cess = Rs. 3796.00
Social Welfare Surcharge = Rs. 1139.00
Total Duty on 1kg Silver = Rs. 12526.00

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

< April 2024 >
SunMonTueWedThuFriSat
311234R6
78R10H12R
RR16H181920
H222324252627
2829301234
567891011
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2024    50%
01-07-2023    46%
01-01-2023    42%
01-07-2022    38%
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
01-04-2020 07.10%
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%
01-10-2016 08.00%
01-04-2016 08.10%

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)

What's New?
View all the new documents added in the Referencer Library at a glance.

Goods and Services Tax (CGST, IGST & UGST) - Notifications, Circulars & Instructions
see more »

1. 

Provides waiver of interest for specified registered persons for specified tax periods.
[CGST Notifications: F.No. CBIC-20001/7/2023-GST; Dated 10-04-2024] read more »
2. 

Extends the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024.
[CGST Notifications: F.No. CBIC-20013/7/2021-GST; Dated 08-04-2024] read more »
3. 

Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers.
[CGST Instructions: F.No. GST/INV/Instructions/2023-24; Dated 30-03-2024] read more »
4. 

Notifies “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.
[CGST Notifications: F.No. CBIC-20001/1/2024-GST; Dated 22-02-2024] read more »
5. 

Amends Notification No. 02/2017-CT dated 19th June, 2017.
[CGST Notifications: F.No. CBIC-20016/18/2023-GST; Dated 30-01-2024] read more »

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

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. 467/01/2024-Cus.V; Dated 09-04-2024] read more »
2. 

Exemption for import of High End and High Value used Medical Equipment other than critical care medical equipment Hazardous and Other under Wastes (Management and Transboundary Movement) Second Amendment Rules, 2022 dt 23rd December, 2022.
[Board's Instructions: F.No. 401/40/2021-Cus.lll; Dated 05-04-2024] read more »
3. 

Amends No. 64/2023-Customs, dated the 7th december, 2023 in order to allow duty free imports of yellow peas with bill of lading issued on or before 30.06.2024.
[Notifications (Tariff): F.No. CBIC-190354/241/2023-TO(TRU-I); Dated 05-04-2024] read more »
4. 

Exchage Rates - Superseds Notification No. 24/2024-Customs (N.T.), dated 26th March, 2024.
[Notifications (Non-Tariff): F.No. 468/01/2024-Cus.V; Dated 04-04-2024] read more »
5. 

Exempts the applicable export duty on exports of Kalanamak rice not exceeding 1000 MTs subject to the specified conditions.
[Notifications (Tariff): F.No. CBIC-190354/161/2023-TRU; Dated 02-04-2024] read more »

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

1. 

Amends notification No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 03-04-2024] read more »
2. 

Amends notification No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-03-2024] read more »
3. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 29-02-2024] read more »
4. 

Amends No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 29-02-2024] read more »
5. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-02-2024] read more »

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

1. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.
[Orders: F.No. CBIC-110267/42/2023-CX-VIII SECTION-CBEC; Dated 04-05-2023] read more »
2. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s A.K. Construction Co.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
3. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Hi-tech Equipment Services.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
4. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Subhash Earthmovers.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
5. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Alpesh Kumar Gokulbhai Patel.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 27-04-2023] read more »

Others - C.B.I.C. Orders on Promotions, Transfers, etc.
see more »

1. 

Temporary attachment of Shri Singarapu Mahesh Kumar, IRS (C&IT: 2015) for the purpose of drawing his pay and allowances.
[Promotions & Transfers: F.No. A.22012/01/2023-Ad.II; Dated 10-04-2024] read more »
2. 

Promotions and ante-dated promotions in the grade of Assistant Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A-32012/81/2023-Ad.II; Dated 10-04-2024] read more »
3. 

Grant of NFU in Higher Administrative Grade (HAG).
[Promotions & Transfers: F.No. A-32012/03/2024-Ad.II; Dated 10-04-2024] read more »
4. 

Promotion to the grade of Principal Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A-32012/76/2023-Ad.ll; Dated 10-04-2024] read more »
5. 

DO Letter from the Chairman.
[Service Matters: F.No. 15/News Letter/CH(IC)/2024; Dated 08-04-2024] read more »

FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
see more »

1. 

Amendment in para 5.15 of Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme.
[DGFT - Public Notices: F.No. ; Dated 29-09-2022] read more »
2. 

Extension of HBP 2015-20
[DGFT - Public Notices: F.No. ; Dated 29-09-2022] read more »
3. 

Procedure for Registration Certificate for Import of Fresh (green) Areca Nut from Bhutan without Minimum Import Price (MIP) condition
[DGFT - Public Notices: F.No. ; Dated 28-09-2022] read more »
4. 

Extension for the period of exports of broken rice (HS code 1006 40 00) from 15th September, 2022 till 30th September, 2022 as mentioned in Notification No. 31 dt. 08.09.2022.
[DGFT - Notifications: F.No. ; Dated 20-09-2022] read more »
5. 

Insertion of Para 2.52(d) under the Foreign Trade Policy in sync with RBI A.P.(DIR Series) Circular No. 10 dated 11th July 2022.
[DGFT - Notifications: F.No. ; Dated 16-09-2022] read more »

NB: Data compiled by Shri Dinesh Singh, Asst. Commissioner of Customs (Retd.), Mumbai

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

09-02-2024

Sir,

F. No. 137/14/2008-CX-4 dated 01.07.2011 whereby ad hoc exemption Order No 1/1/2011.

read more »

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 »

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

Review of Legal Provisions in The Matter of Conversion of Foreign Going Vessel from Foreign Run To Coastal Run.

22-03-2024

1. Last year Notification No. 50/2017-Cus., dated 30-06-2017 was amended vide Notification No. 60/2003-Cus., dated 19-10-2023 and a new S.No. 551A was inserted in the said notification. Details of S.No. 551A are as mentioned below: (Please see table printed at the end). 

read more »

Organisational Restructuring of the CBIC and Review of the Indirect Tax Acts.

31-10-2023

1. As reported in the online portal www.zeebiz.com on 06.08.2023, the Central Board of Indirect Taxes and Customs (CBIC) is mulling a comprehensive restructuring of the organisation, set up 6 decades ago, to make it more effective and remove overlapping, if any, as many of its read more »

Latest News - From Newspaper Headlines
see more »

Customs department clueless, smugglers still at large.

14-04-2024

ADCP South Shashank Singh said, “Our cooperation has not been sought by the customs authorities; their intelligence or enforcement wing may be investigating the matter.”

Lucknow: The escape of 29 smugglers from the custody of the customs department at Chaudhary Charan Singh International Airport read more »

2 Philippines nationals, Adani lounge staff at Mumbai airport held for bid to smuggle gold worth Rs 2 crore.

12-04-2024

According to the Customs officials, the three arrested persons have been identified as Rubina Bano Khaja Pasha Shaikh, Mary Jane Mella and Maila Lacson Ordonez.

Two Philippines nationals and a 41-year-old woman working in the Adani lounge at Chhatrapati Shivaji Maharaj International Airport were read more »

GST evasion: DGGI detects 99% surge in FY24, unearths Rs. 2.01 lakh crore worth of tax fraud.

08-04-2024

GST evasion news: The online gaming and casino industry, evaded Rs. 83,588 crore followed by the co-insurance or re-insurance sector, with Rs. 16,305 crore and secondment (import of Manpower Services) with Rs. 1,064 crore of evasion.

In a major push to curb GST evasion, read more »

Hong Kong customs makes largest-ever gold smuggling bust.

08-04-2024

"This is the largest gold smuggling case in our Hong Kong Customs record," said Lau Yuk-lung, the customs' syndicate crimes bureau acting chief.

Hong Kong, China: Hong Kong customs said Monday it has made the biggest gold smuggling bust in its history, seizing 146 read more »

6 Arrested with Gold Worth Rs. 4 Crore At Mumbai Airport, They Hid It In Clothes, Body.

08-04-2024

The recoveries were made between April 6 and April 7 in 12 separate cases.

Mumbai Customs on Monday said it seized over 8.10 kg of gold worth Rs.  4.81 crores and arrested six passengers.

The Airport Commissionerate, Mumbai Customs read more »

Latest News - Newspaper Reports on Corruption
see more »

3 GST officials booked by CBI for demanding Rs 22 lakh bribe.

26-03-2024

CBI has arrested 2 central GST superintendents and one other GST officer for allegedly pressuring a bullion merchant to pay them Rs 22 lakh in order to resolve a disagreement.

3 GST officials booked by CBI for demanding Rs 22 lakh bribe.

read more »

CBI ARRESTS TWO ACCUSED INCLUDING CGST ASSISTANT COMMISSIONER AND INSPECTOR ON ACCEPTING BRIBE OF Rs. 1.5 LAKH.

15-03-2024

CBI has today arrested an Assistant Commissioner and Inspector of CGST & CX, Div-1, Belapur, Navi Mumbai in a case of demanding and accepting bribe of Rs. 1.5 lakh from the complainant.

A case was registered against the accused Assistant Commissioner on a complaint. read more »

Latest Judgements - SC Judgements on Service Matters
see more »

19/05/2023

UNION OF INDIA & ANR. Vs. M. SIDDARAJ

Service Matter - The issue raised in these appeals is squarely covered by a judgment rendered in Civil Appeal No. 2471 of 2023 decided on 11.04.2023 titled as Director (Admn. And HR) KPTCL and Others Vs.C.P. Mundinamani and Others (2023) SCC Online SC 401 - The issue being same, the present civil appeals also stand disposed of in terms of the aforesaid judgment - All the intervention applications are allowed and the intervenors shall also be entitled to the same relief.

Case Law »
11-04-2023

THE DIRECTOR (ADMN. AND HR) KPTCL & ORS. Vs. C.P. MUNDINAMANI & ORS.

Service Matter - The Division Bench of the High Court has rightly directed the appellants to grant one annual increment which the original writ petitioners earned on the last day of their service for rendering their services preceding one year from the date of retirement with good behaviour and efficiently. We are in complete agreement with the view taken by the Division Bench of the High Court. Under the circumstances, the present appeal deserves to be dismissed and is accordingly dismissed.

Case Law »